Corporate Responsibility and Sustainability Reporting
CR&S reporting is how an organisation communicates its social, environmental and governance performance to the outside world. Getting it right builds trust whilst getting it wrong invites accusations of greenwashing. This technique covers what good CR&S reporting looks like, the principles behind it, and the different forms it takes.
Technique Overview
Corporate Responsibility and Sustainability Reporting Definition
Corporate Responsibility and Sustainability reporting is the practice of disclosing an organisation’s environmental, social and governance performance to its stakeholders. A CR&S report communicates what an organisation is doing, what impact it is having, and how it is governed by using a combination of quantitative data and qualitative narrative. Reporting may be voluntary or legally required. It may stand alone or be integrated into the annual report. It is increasingly structured by recognised frameworks and subject to external assurance.
Corporate Responsibility and Sustainability Reporting Description *
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Business Evidence
Strengths, weaknesses and examples of Corporate Responsibility and Sustainability Reporting *
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Business Application
Implementation, success factors and measures of Corporate Responsibility and Sustainability Reporting *
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Professional Tools
Corporate Responsibility and Sustainability Reporting videos and downloads *
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Further Reading
Corporate Responsibility and Sustainability Reporting web and print resources *
Corporate Responsibility and Sustainability Reporting references (4 of up to 20) *
- Accounting for Sustainability (2023) Sustainability Reporting Frameworks and Standards: Reporting Insight Brief. www.accountingforsustainability.org
- Competition and Markets Authority (CMA) (2024) Green Claims Code: Making Environmental Claims. www.gov.uk/government/publications/green-claims-code-making-environmental-claims
- Global Reporting Initiative (GRI) (2023) Consolidated Set of GRI Standards. www.globalreporting.org/standards
- IFRS Foundation (2024) ISSB Standards: IFRS S1 and S2. www.ifrs.org/groups/international-sustainability-standards-board/
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