Stakeholders – from regulators and investors, to customers and the public – are putting your ESG metrics and disclosures under increasing scrutiny. They want access to credible, verifiable and comparable ESG metrics so that they can make decisions on areas that matter most to them. Meeting their expectations can mean going beyond mandatory requirements.
So, what should you include in your ESG disclosures?
Expectations of what you need to report on are changing rapidly, and there’s little consistency in how data is shared. The range of ESG metrics and disclosure frameworks used is vast and varies by sector, size and complexity, as well as location. Your performance will be ranked by many different indices, scorers and benchmarks. How do you articulate clearly what you’re doing in key ESG areas?