Extra Financial Reporting

Sustainability reporting and non financial reporting are extra financial and may form part of a business’s corporate reporting portfolio alongside its financial reports. Sustainability reporting discloses information about sustainable development topics that are deemed material to a business by a broadchurch of its stakeholders, who collectively believe these topics are affected by, or have an…

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Greenwash

Not every company and product that claims, or is associated with, good sustainability performance is actually performing well on sustainability, with the result that stakeholders are misinformed. The motivation for false claims is that sustainable businesses are more valuable, but the consequence is that the true environmental and humanitarian costs of doing business are hidden.…

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External Evaluations

Unlike overall financial performance measures, such as revenue or capitalisation, which build from granular data expressed in dollars, there are no absolute measures of overall sustainability performance. Yet, there is huge interest in benchmarking sustainability performance. An external evaluation is a third party judgement of a business’s sustainability performance relative to some of its peers.…

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