Simplifying Sustainability Reporting and Investor Needs

Companies have been on different journeys towards high-quality sustainability disclosure, with various starting points depending on the industry. However, as sustainability disclosures become important for communicating with the capital markets, the expectations for high-quality disclosure have changed. Investors are driving the shift towards convergence in reporting standards, focusing on financially material issues. Companies are realizing the importance of integrating sustainability into their core business strategies to attract capital and improve performance. The focus for reporting is shifting from a voluntary choice to a benchmark for performance. while ensuring that information is relevant to investor needs and capable of demonstrating a company's execution of its strategy.