The World Business Council for Sustainable Development (WBCSD) has published a report, exploring how companies can leverage sustainability-related disclosures as a strategic tool.
The report includes a review of 185 companies’ sustainability disclosures, 16 examples of good practice, and recommendations to improve reporting and strategy development.
It also provides case studies on:
- How companies have used their double materiality assessments and disclosures to drive cross-functional alignment and sustainability strategy
- How reports can be tailored to meet the needs of different audiences
- And how firms can use the Sustainable Development Goals as a contextual framework for reporting impacts