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Insights from the Reporting Exchange: ESG reporting trends

  • WBCSD (World Business Council for Sustainable Development) Image
  • CDSB (Climate Disclosure Standards Board) Image

Feb 27, 2018

On February 27, 2018, the World Business Council for Sustainable Development (WBCSD) and the Climate Disclosure Standards Board (CDSB) released a new report that maps global and regional environmental, social and governance (ESG) reporting trends.

Compared to the development of financial reporting, the evolution of non-financial reporting has been rapid and fragmented. There are many regulations, reporting frameworks, guidance and tools which influence the corporate reporting process on environmental, social and governance issues (ESG). The resulting reporting landscape has been described in recent reports by the Business and Sustainable Development Commission1 and ACCA2, as complex, overwhelming and there have been calls for more harmonization and alignment.

The report is intended to help business navigate global sustainability reporting trends.

Review the report on the CDSB's website.

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