Reporting matters: Striking a balance between disclosure and engagement
This publication marks our fifth edition of Reporting matters. Our research has confirmed that many organizations find it challenging to meet the increasing number of disclosure requirements in a robust manner. At the same time, they are expected to engage with a greater variety of stakeholders in a meaningful way. Therefore, the theme of this report looks at striking the right balance between disclosure and engagement, to help our members make the most of their reporting process and the significant investment it requires. We explore technical disclosure issues including the new Task Force on Climate-related Financial Disclosures (TCFD) recommendations, our forthcoming collaboration with COSO on risk management, the expanding universe of disclosure requirements and updates on the status of human rights and Sustainable Development Goals (SDGs) reporting. And through our revamped Experience criteria, we also look at how companies can create compelling content for a variety of stakeholders. This is particularly relevant as technology continues to advance, opening up new opportunities to communicate sustainability related information.
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