Focusing on sustainable value

Sustainability matters are key drivers of risk and value for organizations today. A focus on material sustainability information is essential to help support decisions and actions in line with capital allocation to enable long-term, sustainable business. Timely material and reliable sustainability information can enhance the confidence of investors and reported sustainability information can help unlock capital in support of the transition to a lower-carbon economy and sustainable development more broadly.

Decision-useful information includes details about the actions organizations are taking to adapt their strategies for resiliency and long-term success in response to the effects of climate change and other sustainability-related matters. These actions include:

• Prioritizing sustainability matters as business matters
• Reporting decision-useful information
• Taking actions to support a coherent global system of reporting on decision-useful sustainability matter.

While it’s key that organizations adapt, actions by standards-setters and regulators have a critical role in this endeavor as well. Collaboration among sustainability standards-setters is essential to develop a system in which standards and regulatory requirements complement rather than contradict each other.

Learn more about starting your decision-useful sustainability reporting journey today.

This report outlines how organizations may consider moves to help them navigate the increasingly complex landscape of mandatory sustainability reporting, and how the corporate reporting ecosystem can effectively support organizations efforts.

Given the connection between sustainability and long-term success, organizations that have not done so already should act now to identify sustainability matters, including impacts and drivers of risk and value.