This guide provides information on some of the primary sustainability reporting frameworks to help reporting organisations to make comparisons and decide on which is most appropriate for them to use.
In recent years, regulatory developments, investor demand and public awareness have brought environmental, social and governance (ESG) considerations to the forefront of the corporate agenda.
Alongside government regulation, a wide range of voluntary reporting frameworks have emerged to help companies report on their sustainability data, each with a different audience focus, disclosure requirement and methodology.
However, the sustainability reporting landscape has been flooded with a plethora of frameworks, each with different positioning and focus. This has resulted in companies under-reporting due to a paralysis of choice, or over-reporting and experiencing “reporting fatigue”.
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