Organisations face growing demands for clear and transparent disclosure on their long-term ESG commitments from government and stakeholders.
Investors, suppliers, customers, and employees all want to understand the purpose and values of the businesses they work with or for.
Regulators and standard setters across the world have and continue to introduce mandatory reporting requirements too. From, TCFD to ISSB, SEC climate disclosures to CSRD, its clear that more ESG metrics will be required and formal assurance will be expected.
This has seen a rapid increase in the focus on and reporting of non-financial metrics. It has also resulted in the use of a vast range of ESG targets and frameworks, which can vary by sector, size and complexity of a business.