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Corporate sustainability reporting
Finance & Accounting
Pages 10 (2510 words)
Corporate Sustainability Seporting 1. Provide a summary of the purpose of Corporate Sustainability Reporting by referring to the Global Reporting Initiative’s Sustainability Reporting Framework (G3.1) The Sustainability Reporting Program comprises a review of current approaches to sustainability reporting by industry and business…
At the same time, as developments in technology and knowledge are contributing to financial development, they also have the potential to assist resolving the threats and risks to the sustainability of environment, social relations and economies. Sustainability reporting is the kind of practice of disclosing, measuring, and being accountable to external and internal stakeholders for organizational performance towards the objective of sustainable development. A sustainability report should offer a reasonable and balanced representation of the sustainability performance of a reporting company consisting of both negative and positive contributions. The guidelines of Sustainability Reporting comprise principles for defining content of report and guaranteeing the quality of reported information. It also consists of standard disclosures made up of indicators of the performance and other items of the disclosure, in addition to guidance on specific technical and technological topics in reporting. A company’s own sustainability and business policy offers the circumstance in which performance is discussed. The relationship between the organizational strategy and sustainability should be made clear, as should the circumstance in which performance is reported. ...
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