SUSTAINABILITY REPORTING IS IMPROVING, BUT MORE WORK NEEDED, CONCLUDES NEW REPORT

Pressure is increasing on companies to disclose their sustainability performance and a mass of voluntary and mandatory environmental reporting guidance has emerged – but the lack of a standard terminology has led to confusion and complexity. This is the conclusion of a new report from the Association of Chartered Certified Accountants (ACCA) and the Climate Disclosure Standards Board (CDSB) called ‘Mapping the sustainability reporting landscape – Lost in the right direction’. “From the EU directive on disclosure of non-financial information to the ...


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