Over the last few months, we’ve written two posts on sustainability reporting for our friends over at CLT envirolaw.
The first post looks at the basics. In particular, it covers the main areas that sustainability information is likely to appear in the strategic report section of your annual report, which range from your business overview to your principal risks: reporting sustainability in your annual report.
The second post considers how you should approach your detailed sustainability disclosures in your strategic report. It outlines what you have to say and shows how the specific business issues faced by companies influence what they want to say.
The post then brings the discussion to life by showing how companies have approached one area of sustainability – employees – and how you can apply the principles underlying these disclosures to other sustainability issues: choosing your sustainability disclosures in your strategic report.