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Sustainability disclosure & reporting resource centre

Sustainability disclosure & reporting framework

Organizations are increasingly taking steps to make their businesses more sustainable. But it’s equally critical for them to inform stakeholders about how — and how well — they are achieving their sustainability goals.

Sustainability disclosure is the act of communicating performance relating to financial, environmental, social and governance activities. Sustainability disclosure can involve regulatory reporting — such as disclosure of environmental liabilities or mandatory greenhouse gas (GHG) reporting — as well as voluntary disclosures, such as corporate responsibility reports. Effective sustainability disclosure meets diverse stakeholder expectations by aggregating information and disseminating it consistently and credibly across all communication channels.

Savvy enterprises know that they can enhance their brand, improve stakeholder credibility and boost operational efficiencies through robust sustainability disclosure. Learn how to take your organization’s sustainability disclosure to the next level by exploring Deloitte's Sustainability disclosure & reporting framework which is comprised of three primary elements, strategy, process and data.

If you're just getting started, read our primer: Sustainability disclosure 101

More Featured insights

  • Taking corporate responsibility to the next level
    Moving beyond the corporate responsibility report

More Further reading

  • Mandatory disclosure of pension ESG policies in Ontario
    The government of Ontario will require provincially regulated pension plans to disclose whether their pension policies address environmental, social or governance (ESG) factors.
  • SEC ponders mine safety disclosure guidance
    In December 2010, the SEC released a proposed rule on mine safety disclosure for operators of a coal or other mine in order to facilitate consistent compliance among reporting companies
  • Accounting for Sustainability Communities (A4S)
    A website where finance professionals and accountancy bodies can exchange information on how environmental and social performance can be better connected with strategy and financial performance
  • European Union considers corporate ESG disclosure
    The European Commission is discussing how to make corporate ESG disclosure mandatory. Some countries like France and Denmark have already taken steps
  • Sustainability reporting – Mastering the concept
    Stakeholder expectations for comprehensive disclosure are increasing, and the accounting profession can play a key role. A report from the Institute of Chartered Accountants of British Columbia (ICABC)

Relevant services                              Relevant industries                   

Sustainability and climate change                    Financial services
Enterprise risk
Corporate governance

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