The landscape of sustainability reporting has changed drastically over the past five years. Many countries now have sustainability reporting requirements for companies, with increasingly detailed specifications. At the same time, investors and stakeholders are demanding more detailed information about how companies are managing material sustainability-related risks and opportunities.
This guide aims to help companies develop a better understanding on the case for sustainability reporting. Download the guide to learn more about:
- The “Why” for sustainability reporting: Develop a deeper understanding of why you are producing sustainability reporting, who you are reporting to and the value of thinking beyond meeting reporting obligations.
- The “How” of delivering robust reports: Explore a roadmap for best practice sustainability reporting that describes the structure and resources needed, as well as the decisions that need to be taken to successfully deliver this.
- Understanding “What” types of data investors need: While reporting requirements may differ between countries, the importance of understanding the characteristics of investment-grade data is applicable to all investors – learn more about what investors are looking for.
In addition, the guide will also explore:
- Topics such as financial materiality, providing practical suggestions on how companies can decide which sustainability issues are most relevant to their business.
- How sustainability-related risks may affect businesses and the tools that can be applied to ensure business risks are effectively identified and managed.
- Key trends in the evolving regulatory landscape and how to potentially navigate these.
This Guidance is provided for information only. It has been produced by London Stock Exchange Group plc and its group companies, including London Stock Exchange plc and FTSE Russell (LSEG). While all information contained herein is obtained from sources believed to be accurate and reliable, LSEG and the individual authors of the Guidance do not accept responsibility for any errors, omissions, or inaccurate information or any decisions made in reliance on this Guidance. Any inaccuracies can be reported in writing to sustainablebusiness@lseg.com but neither LSEG nor the individual authors of the Guidance shall become responsible for such inaccuracies as a result of them being reported.
This publication does not constitute an offer to buy or sell, or a solicitation of an offer to sell, any securities, or the solicitation of a proxy, by any person in any jurisdiction in which such an offer or solicitation is not authorised, or in which the person making such an offer or solicitation is not qualified to do so, or to any person to whom it is unlawful to make such an offer or solicitation.
This Guidance is not offered as advice on any particular matter and must not be treated as a substitute for specific advice. In particular, information in this publication does not constitute legal, professional, financial or investment advice or an endorsement of any particular reporting standard or framework in relation to Environmental, Social and Governmental (ESG) factors. Advice from a suitably qualified professional should always be sought in relation to any particular matter or circumstances.
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