A nutshell guide to sustainability reporting Flashcards

1
Q

What is sustainability reporting and why is it required?

A

Sustainability reporting is of growing importance to investors and other stakeholders as they use it to help inform their decisions. Investors are driving the pressure for more consistent and comparable reporting in this area as they need reassurance about the resilience of their investments. If a company is not adequately considering the sustainability of their business, what does that say about the future success of the company?

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2
Q

What are the two aspects to sustainability reporting?

A
  1. Companies reporting how their business affects society, the planet and the economy;
  2. Reporting how these factors affect a company’s enterprise value.
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