Orchestrating the Rhythms of Sustainability Reporting
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A flick of the baton and the strings stir to life. A grand sweep of the arms and the other instruments strike up in perfect harmony. The maestro on the podium skilfully unifies the musicians, sets the tempo, and directs the sounds of the ensemble.
Balancing harmony is an art. Transposed to the context of sustainability reporting, understanding the artistry behind the harmonisation requires an appreciation of the complexities of reporting instruments and the different viewpoints on how sustainability reporting should be orchestrated.
The year 2020 has been notable for a whirlwind of sustainability reporting developments. This article will look into two key aspects of the discussions: Firstly, whether there is a need for mandatory environmental, social, and governance (ESG) reporting; and secondly, what standards and frameworks should be used, and whether and how they should be harmonised…
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