How can better sustainability reporting mobilize companies and capital?
Doubts about sustainability data are holding back progress. Better reporting can unlock both action and capital.
Doubts over the integrity of sustainability data and reporting are undermining progress on critical challenges.
About the research
We surveyed institutional investors and corporate reporting leaders.
Focus on what really matters
Investors want fewer, more decision-useful disclosures linked to strategy and financial performance.
Transition finance and net zero portfolios
Investors need credible company transition plans to build net zero portfolios.
Value-led sustainability
Investors increasingly look for insight into climate-related growth opportunities, not only risks.
Governance and accountability frameworks that drive results
Effective board oversight
Boards need the expertise and information to oversee sustainability.
Sustainability metrics in executive pay
Linking pay to sustainability goals strengthens accountability.
A clear role for the chief sustainability officer
A strategic role, close to the executive team, raises the importance of sustainability.
Ambitious reporting and data assurance
The particular challenges of assuring sustainability disclosures
Data from many sources, estimates and forward-looking information require new approaches to controls and assurance.
The way forward
Companies that report fewer, better, assured metrics will earn more investor trust and capital.
Summary
Better reporting is a lever for both corporate action and capital allocation.
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