5.9 Support mandatory disclosures and reporting
Business Strategy And Product Management
Create policies and documents showing evidence of commitment towards impact progress, how this is achieved, and any applicable regulations you are meeting.
Criteria
- Policies and practices: Machine-testable
Create and publish policies and practices to disclose the social and environmental impacts of its products, programs, and services in line with existing reporting standards such as GRI, SASB, etc.- 6 inspiring CSR report examples for CSRD compliance
- CDP (Global Disclosure System)
- Pinterest 2024 ESG Impact Report (PDF)
- Global Reporting Initiative
- Sustainability Accounting Standards Board
- TSMC ESG Data Hub
- United Nations SDGS – Goal 4 – Education
- United Nations SDGS – Goal 13 – Climate Change
- United Nations SDGS – Goal 16 – Sustainable Society
- Web Accessibility Laws & Policies
- Impact reports: Machine-testable
Produce a publicly available impact report outlining progress compared to previous reports on social and environmental goals at least once per year.- 2020 Impact Reports That Impacted Us
- 6 steps to write a comprehensive sustainability report
- Google Sustainability Report Case Study
- How to Write a Sustainability Report
- More than values: The value-based sustainability reporting that investors want
- United Nations SDGS – Goal 4 – Education
- United Nations SDGS – Goal 13 – Climate Change
- United Nations SDGS – Goal 16 – Sustainable Society
- Standards and policies: Machine-testable
Publicly and transparently demonstrate commitment over time to following and adopting existing and/or emerging environmental standards and legislative policy that promotes mandatory emissions disclosures and reporting.- CSRD Essentials (PDF)
- European Digital Rights and Principles
- Greenhouse Gas Protocol
- Task Force on Climate-related Financial Disclosures
- United Nations SDGS – Goal 4 – Education
- United Nations SDGS – Goal 8 – Economics & Work
- United Nations SDGS – Goal 12 – Consumption & Production
- United Nations SDGS – Goal 13 – Climate Change
- United Nations SDGS – Goal 16 – Sustainable Society
- United Nations SDGS – Goal 17 – Global Partnership
- Your Ultimate CSRD Checklist
- Impact reduction: Human-testable
Clearly identify how environmental impact is being reduced, with careful avoidance of double accounting, greenwashing, data exclusion, or other misleading or manipulative techniques.- Green digital sector
- Greenwashing
- Our Digital Greenwashing Guide
- Top 9 Ways to Avoid Greenwashing in Your Business
- United Nations SDGS – Goal 4 – Education
- United Nations SDGS – Goal 8 – Economics & Work
- United Nations SDGS – Goal 12 – Consumption & Production
- United Nations SDGS – Goal 13 – Climate Change
- United Nations SDGS – Goal 16 – Sustainable Society
- United Nations SDGS – Goal 17 – Global Partnership
- What is Greenwashing? How to Spot It and Stop it
Benefits
- Conversion
Demonstrating transparency through regular reporting and showing measurable improvement over time can increase an organization’s appeal to potential employees, partners, potential customers, investors, and suppliers who perceive shared values and an aligned mission. - Economic
Being ahead of the curve affords businesses greater resilience in the face of more rigorous standards. - Environment
Adopting reporting standards ahead of schedule provides more immediate environmental benefits, and allows you to mitigate environmental issues before they build into more complex or long-lasting ones.
GRI
- Materials: Medium
- Energy: Medium
- Water: Medium
- Emissions: Medium