Disclosure of ESG data

Applicable across all organisations

ESG disclosure on material sustainability issues is becoming critical in meeting the continuously evolving environmental, social and governance (ESG) data requirements of investors, ESG and credit rating agencies, banks, and regulators, among other stakeholders.

The ESG Disclosure theme provides an overview of 10 ESG key performance iIndicators that are applicable across a wide range of industries and sectors.

Guiding references: Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB)