Best Practices for Sustainability Reporting
In addition to the investment community, other stakeholders, such as employees and customers, are also interested in companies’ sustainability performance and management of ESG risks and opportunities. Research suggests that suppliers and vendors are making purchasing decisions, employees are making decisions about where to work, and consumers are making decisions about what products to buy, based on the information provided about companies’ approaches to ESG.
A broad range of companies recognize the increased interest in sustainability and have already embedded relevant ESG considerations into their strategy, risk management, and governance, and many are already reporting on their ESG practices and progress. Many more are beginning this journey. As ESG investing becomes more mainstream, and stakeholders increasingly focus on ESG performance, more companies will benefit from demonstrating how they consider these issues.
The best practices on the following pages aim to help companies navigate the world of reporting and disclosure. They are not mandatory, nor intended to replace existing disclosure frameworks and standards. Rather, our aim is to facilitate companies moving forward on their ESG disclosure by:
- Highlighting key elements of good quality reporting
- Drawing attention to useful resources, including those provided by the NYSE
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