PART 1:
UNDERSTANDING
SUSTAINABILITY REPORTING
GRI (Global Reporting Initiative) defines sustainability
reporting as the practice of companies disclosing the most
significant economic, environmental, and social impacts that
arise from their corporate activities, and thereby being held
accountable for these impacts and responsible for managing
them. Sustainability can encompass a broad range of factors
that contribute to a business's long-term value creation and
its impact on the environment, society, and its own
governance structure, including diverse aspects, such as
carbon emissions, water usage, labor practices, diversity and
inclusion, ethical supply chains, and corporate governance
practices. Clearly and accurately communicating these
impacts through sustainability reporting provides multiple
stakeholders with the comparable information they need to
understand and evaluate the performance of companies on a
wide range of issues and inform their assessments and
decision-making processes.
WHAT IS IT
Sustainability & Energy Management Simplified