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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.

Assess your sustainability reporting: take our quiz

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

  • Enterprise water stewardship. Do you know your strategy?
    Enterprise water stewardship. Do you know your strategy?
    Deloitte and the Carbon Disclosure Project announce agreement to raise awareness of business risks and opportunities around water. Canadian companies have an opportunity to lead by assessing the impact of their water footprint, disclosing this impact and risk, and ultimately articulating a clear sustainability strategy.
  • Deloitte named global leader in sustainability assurance
    Deloitte named global leader in sustainability assurance
    An in-depth comparative evaluation of global sustainability assurance services providers by independent analyst firm, Verdantix, named Deloitte as the leader.
  • New GRI guidelines released
    New GRI guidelines released
    The GRI has launched an updated set of sustainability reporting guidelines, version 3.1. These guidelines include enhanced descriptions for disclosure, new and modified indicators
  • Next generation of GRI guidelines on the way
    Next generation of GRI guidelines on the way
    The GRI board of directors has announced that the next iteration of sustainability reporting guidelines (GRI G4 Reporting Guidelines) are to be ready by 2012.
  • Best practices from the 2010 CICA Sustainable Development Reporting Awards
    Best practices from the 2010 CICA Sustainable Development Reporting Awards
    The 2010 Corporate Reporting Awards in sustainable development reporting suggests leading Canadian companies are putting a greater focus on context, materiality, completeness, credibility and commitment

More Further reading

  • Mandatory disclosure of pension ESG policies in Ontario
    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
    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)
    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
    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
    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
Audit 
Tax
Corporate governance

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