5.9 Support Mandatory Disclosures and Reporting
The organization discloses and reports its PPP impact on at least an annual basis.
Criteria
- Policies And Practices: The organization has created and published policies and practices for disclosing the social and environmental impacts of its products, services, policies, and programs in line with existing reporting standards such as GRI Performance, SASB, etc.
- Impact Report: The organization produces a publicly available impact report outlining its progress against previous reports on social and environmental goals at least once per year.
- Standards And Policies: The organization publicly and transparently follows existing or emerging environmental standards and legislative policy that promotes mandatory disclosures and reporting for emissions. This is done alongside other social and environmental criteria in its impact reporting, maintaining these practices over time for future reports.
- Impact Reduction: The organization clearly identifies how it reduces its environmental impact, avoiding double accounting, greenwashing, excluded data, or other manipulative techniques.
Impact
Medium
Effort
Medium
Benefits
- Environmental:
As reporting standards become more rigorous and commonplace, early adopters find the transition less disruptive due to more resilient business operations. Organizations that commit to these practices long-term will also be ahead of the curve as legislation catches up. - Economic:
Organizations that regularly report on their impact, and show measurable improvement over time, are increasingly likely to attract employees, partners, potential customers, investors, and suppliers based on shared values and an aligned mission. Customers are more likely to purchase products from ethical companies with a proven environmental record.
GRI
- materials: Medium
- energy: Medium
- water: Medium
- emissions: Medium
Example
Resources
- 2020 Impact Reports That Impacted Us
- CDP (Global Disclosure System)
- EU Corporate Sustainability Reporting Directive
- European Digital Rights and Principles
- Global Reporting Initiative
- Google Sustainability Report Case Study
- Green digital sector
- Greenhouse Gas Protocol
- Greenwashing
- How to Write a Sustainability Report
- Impact Reporting
- More than values: The value-based sustainability reporting that investors want
- Our Digital Greenwashing Guide
- Sustainability Accounting Standards Board
- Sustainability Regulations for Business
- Sustainability Reporting tips (PDF)
- 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)
- Web Accessibility Laws & Policies
- What is Greenwashing? How to Spot It and Stop it