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Sustainability Reporting Guide

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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

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