Will the new ISO standard prompt companies to begin voluntarily reporting an assortment of human capital metrics?
The group says its new standards are “an important milestone for global capital markets,” combining industry specificity with financial materiality.
If news events in 2017 swayed directors to more highly value sustainability disclosures, the effect has apparently worn off in 2018, a study suggests.
ESG disclosure can build public trust and thereby influence a company’s ability to operate.
Integrated reporting that includes measures of sustainability and social performance point to a better corporate future.
New sustainability frameworks focus on sweeping strategies and narrowly focused metrics.
