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Review

Sustainability Performance Reporting

by
Teodora Maria Rusu
*,
Antonia Odagiu
,
Horia Pop
* and
Laura Paulette
Faculty of Agriculture, University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca, Mănăștur Street 3-5, 400372 Cluj-Napoca, Romania
*
Authors to whom correspondence should be addressed.
Sustainability 2024, 16(19), 8538; https://doi.org/10.3390/su16198538
Submission received: 25 August 2024 / Revised: 15 September 2024 / Accepted: 27 September 2024 / Published: 30 September 2024
(This article belongs to the Special Issue Corporate Environmental Performance and Disclosure: Implications for Sustainability)
Review Reports Versions Notes

Abstract

:
Sustainability reporting is an essential tool for companies and organizations to assess and communicate their sustainability performance. Its importance derives from the need for transparency and accountability to stakeholders, including investors, customers, employees and local communities. The principles underlying an effective sustainability report include integrity, accuracy, comparability and clarity. The main purpose of the sustainability report is to provide a clear view of the economic, social and environmental impact of the organization’s activities, contributing to continuous performance improvement and alignment with international standards. The objective of our study is to analyze sustainability reporting and ESG (environment, social, governance) reporting, key steps and methods for measuring and reporting sustainability, and the sustainability policy criteria and reporting frameworks used internationally (GRI, IIRC, SASB, TCFD, ISO 26000, ISO 14016) in order to identify areas for further development to improve the relevance and effectiveness of sustainability reporting. The results obtained from our study enable a better understanding of how an organization reports its social, economic, and environmental impact, the differences in compliance with the international standards used, the main steps, and sustainability criteria followed. Our research highlights the necessary actions and steps through which sustainability reporting can become a more effective and relevant tool, contributing to real sustainable development and more responsible resource management. The usefulness of this report is reflected in many aspects: it facilitates informed decision making, enhances trust and reputation, helps identify risks and opportunities, and supports sustainable business strategies. The sustainability report is not only a means of reporting but also a catalyst for positive change, promoting responsible business practices and contributing to global sustainable development.

1. Introduction

Sustainability reporting is the practice of measuring and communicating organizational performance in order to achieve the objective of sustainable development [1,2]; this practice also covers accountability for this performance to internal and external stakeholders [3]. Sustainability reporting is both a management and accountability tool [4]. This involves reporting on how an organization takes sustainability into account in its operations, its environmental impact, and its social and economic impact [5]. Sustainability reporting is the public disclosure that a company makes to communicate environmental, social and governance performance and information (ESG—environment, social, governance) [6,7], including the assumed objectives and the progress achieved in achieving them. But lately, sustainability reporting has become much more than just ESG [8], and this is what we will address in this paper. The public character of sustainability reporting is achieved by publishing on own platforms or media networks [1,9], by active distribution or by any other form of making this information available to interested parties [10]. However, the unfortunate paradox is that environmental degradation and destruction are occurring at unprecedented levels [2].
Assessing and reporting environmental information has become increasingly relevant to businesses, as how environmental performance affects their financial health is a growing concern for investors, lenders, governments and the general public [11,12]. The environment and its condition represent one of the major problems of humanity [13] and, as a result, must be constantly in the mind of the individual, but also of human collectivities [14]. Much more effective than the corrective approach, aimed at solving the effects, turns out to be a preventive approach to environmental problems [15], aimed at eliminating the causes, which involves material and financial efforts, including shorter deadlines, and ignoring this problem or superficial treatment of it can lead to disastrous results on a local, national, regional or global level [16]. As a result, corporate sustainability performance measurement systems have been the subject of an increasing amount of research [14,17].
Many stakeholders, especially those in the financial community, have signaled the need for a standardized environmental reporting system [18] that links financial and environmental data on company performance and thus supports the quality of decision making for investors and analysts financial [19]. A significant number of studies already focus on the analysis of the quality of environmental performance reporting in more developed countries such as Germany, Spain, the Netherlands, Great Britain, or the USA [20]. However, the study of the evolution and quality of environmental performance reporting is little researched in other countries [21].
In recent years, sustainability reporting has become a key topic of discussion on the impact of companies but also on long-term financial performance and business success [7]. The term ‘sustainability reporting’ has been widely recognized as a new type of integrated reporting mechanism that addresses companies’ performance [7,22]. Today’s changing climate has prompted companies not only to support sustainability practices [23] but also to communicate to stakeholders how sustainability fits into corporate vision and governance, corporate strategy and sustainable financial performance [24,25]. In addition, such non-financial information helps companies to develop skills and competencies to achieve sustainable competitive advantage [26,27,28,29].
Starting from the diversity of proposals for analyzing, evaluating and measuring sustainability, we consider that it is important to analyze the evolution of proposals for sustainability reporting and to specify future trends. In this context, this paper aims at a comparative analysis of sustainability reporting and ESG (environment, social, governance) reporting, key steps and methods for measuring and reporting sustainability, sustainability policy criteria and reporting frameworks used internationally (GRI—Global Reporting Initiative, IIRC—International Integrated Reporting Council, SASB—Sustainability Accounting Standards Board, TCFD—Task Force on Climate-related Financial Disclosures, ISO 26000 [30], ISO 14016 [31]: 2020 Environmental management—Guidelines on the Assurance of Environmental Reports) resulting in the aspects that need to be improved in order to enhance the relevance and effectiveness of this reporting. By analyzing the various reporting methodologies, the aim is to identify the most effective practices and ways to present sustainability performance. By benchmarking the methodologies, it can be verified whether the report allows for an accurate assessment of the organization’s progress toward its sustainability goals and whether clear indicators are established to measure performance.

2. Materials and Methods

Our literature review, focusing on literature from the last 20 years (the period when most of the legislation and regulations in the field of sustainability reporting are emerging), was conducted between November 2023 and August 2024, using the databases Web of Sciences, Scopus, Science Direct and Google Scholar. The literature review was conducted through an iterative approach of available databases, organization of information on sustainability reporting legislation, measured practices and performance, challenges and opportunities for preparing sustainability reports, criteria for sustainability policy, and the methodology used. The literature review and data collection followed in detail some keywords relevant to sustainability reporting: sustainability, sustainable development, circular economy, environmental impact, sustainability reporting, sustainability standards, sustainability policies and actions. Relevant keywords that relate directly to sustainability reporting were included in the research, and terms that are general and not directly related to the topic, such as “regional sustainable development” (in a vague context, if not related to reporting), opinion articles, unauthorized blog-type sources or other niche words not associated with reporting methodologies, were excluded. The use of logical operators such as “and”, “or”, “not” helped to include and exclude terms: for example, “sustainability and reporting” to avoid irrelevant domains. These criteria were set to clearly define the search framework and filter out unnecessary or non-compliant sources. The data collected have been structured to contribute to a more nuanced understanding of the challenges of sustainability reporting and publishing as a way for organizations to improve their overall performance and create long-term value for all stakeholders.

3. Results and Discussion

3.1. Sustainability Report versus ESG Report

Sustainability reporting is both a management and an assessment tool [32]. It involves reporting on how an organization takes account of sustainability issues in its operations, its environmental impact, and its social and economic impact. A summary of the programs and strategies that have impacted the content and methodology of sustainability reporting is presented below.
At the European Union level, Directive 2014/95/EU of the European Parliament [33] expresses the necessity and importance of corporate sustainability reporting for “responsible and transparent corporate behavior and sustainable economic growth” and “promoting the interests of society and a pathway to a sustainable and inclusive economic recovery”. A sustainability report is a document that details the economic, environmental and social impacts of an organization (ESG report) [34]. Its purpose is to provide transparency and communicate how the organization contributes to sustainable development. It includes information about the company’s practices and performance on sustainability issues, including the following [35,36,37]:
  • Environmental impact: energy consumption, greenhouse gas emissions, use of natural resources, waste management, etc.
  • Social responsibility: working conditions, diversity and inclusion, employee health and safety, community contributions, etc.
  • Economic performance: profitability, financial stability, relations with investors and other stakeholders.
The United Nations launched at the September 2015 World Summit 17 Sustainable Development Goals to be achieved in the next 15 years (2030 Agenda) at the global level [38,39]. The European Union is committed to implementing the 2030 Agenda for Sustainable Development and its 17 Sustainable Development Goals (SDGs) through a “comprehensive transformation of our world”.
The European Commission presents the proposal for the new Corporate Sustainability Reporting Directive (CSRD, 21 April 2021) [40]. This proposal for a Directive of the European Parliament amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation (EU) No 537/2014 as regards corporate sustainability reporting [41]. The proposal builds on existing legislation on non-financial reporting that are currently in force. It requires companies to publish reports on the policies they implement relating to environmental protection, social responsibility and treatment of employees, respect for human rights, measures taken against corruption and bribery, and measures to maintain diversity on company boards. What is new in the EU’s sustainability reporting directive is that the sustainability statement to be submitted by companies will be subject to an audit, raising the bar on the quality of the information in the report and the underlying documents. The digitization of sustainability reporting is another novelty brought by the directive [42,43]. In terms of the quality of information, the directive sets the general framework, but the specific elements, the implementing rules, will be given by the EFRAG (European Financial Reporting Advisory Group) sustainability standards. Companies must have concrete policies on climate change, biodiversity and waste management and concrete information on what these policies should include and how they should be implemented depending on the area of activity [44]. It should be emphasized that this is not only about environmental standards but also about social policies (employee remuneration, protection and safety at work) and governance (anti-corruption policies, independence and remuneration of the board of directors, etc.) [5,24,45]. Reporting and auditing are very important, but more important is what underpins the collection and structuring of the information in the report under audit.
The EU’s Corporate Sustainability Reporting Directive, approved on 28 November 2022, at the European Union level, marks the biggest transformation in corporate reporting in almost 20 years. However, companies are no longer assessed today solely from an economic–financial perspective, with ESG (environment, society, governance) commitments needing to be integrated into an organization’s business strategy and mission to meet regulatory frameworks and expectations from users of corporate information.
The CSRD has introduced wide-ranging changes to the reporting requirements and also includes a much wider range of reporting companies within its scope. The implementation of these requirements is fundamental in supporting the stated objective of the European Commission to direct capital flows towards sustainable activities.
The directive requires disclosure on issues such as the following [7,46,47]:
  • Business model, strategy and related policies;
  • Non-financial key performance indicators and target indicators;
  • Corporate governance on sustainability issues;
  • Dual materiality assessment, ESG risk and opportunity management;
  • Environmental (including European taxonomy) and social disclosures in line with European sustainability reporting standards.
The challenges and opportunities for preparing future sustainability reporting are complex and varied [7,37,48,49,50]:
  • Assessment of dual materiality [51], which adds to the complexity by the need to identify not only the company’s impact on society and the environment (impact materiality) but also how sustainability issues affect the reporting entity itself (financial materiality);
  • In addition to disclosing information on policies and initiatives, the CSRD requires the organization to set targets related to sustainability issues and report progress in achieving them [52,53];
  • Companies must report and assess the impacts of their own operations and production processes; this also applies to the impacts of the activities of their supply chain partners;
  • The details disclosed should contain both forward-looking and retrospective information, while extending the scope to the entire value chain (the company should explain the steps taken to obtain the necessary information about its value chain, the reasons why not all the necessary information could be obtained, and its plans to obtain the necessary information in the future) [54];
  • Reporting must be prepared in accordance with the EU Sustainability Reporting Standards (ESRS), which will enhance the reporting requirements [55].
The new sustainability reporting rules phase in between 2024 and 2028 as follows [56]:
  • From 1 January 2024 for public interest companies with more than 500 employees with reports issued in 2025;
  • From 1 January 2025 for large companies (exceeding 2 of the size criteria: more than 250 employees and/or €40 million turnover and/or €20 million total assets) with the reports being issued in 2026;
  • From 1 January 2026 for listed SMEs with reports being issued in 2027.
The new sustainability reporting is a catalyst for change and has a vital role to play in building the future [10,57]. Sustainability reporting methodology and regulated standardization will be decisive. If the sustainability report becomes mandatory, it risks becoming bureaucratic [10]. If too much emphasis is placed on standardization and data uniformity, there is a risk that reporting becomes a simple exercise in filling in forms and tables [6]. If regulations are very complex and rigid, companies may have to invest significant resources in just formally meeting the requirements. In a bureaucratic environment, companies may emphasize minimum compliance. If companies and authorities see sustainability reporting as an opportunity to encourage positive change, the risk of bureaucratization is reduced. A flexible approach that allows adaptation to the specific context of each company and focuses on real impact can prevent the report from becoming a formal document without substantive content [18]. Bureaucratization can be avoided if there is flexibility, a focus on results, and genuine commitment from companies and authorities.
A sustainability report is an external view of a company or organization’s impact on the environment and society, and how the effects of its operations—both negative and positive—are managed so that negative effects are minimized (or ideally prevented) and positive effects are maximized.
Both the ESG report and the sustainability report are documents that detail an organization’s sustainability performance, but there are important differences between them in focus and approach [37,50,58,59,60,61] (Table 1).
Thus, the ESG report is more specific and technical, and it is aimed mainly at investors and analyzing the impact in terms of risk and financial performance. In contrast, the sustainability report is broader and more comprehensive, addressing a diverse audience and covering all aspects of sustainable development.
Both types of reports are essential to communicate an organization’s sustainability performance, but they serve slightly different purposes and audiences.

3.2. Sustainability Measurement and Reporting

Sustainability should be measured and reported using clearly defined and standardized indicators to ensure the transparency, comparability, and relevance of information [62,63,64,65] (Table 2). Implementing these steps helps organizations effectively manage their sustainability performance, communicate transparently with stakeholders and actively contribute to sustainable development.
The sustainability report must be based on the Sustainability Code [66,67]. The sustainability code is a set of principles, guidelines and best practices designed to help organizations become more environmentally, economically, and socially sustainable. It can vary depending on the industry, region and specifics of the organization, but in general, it includes a number of essential elements [68,69,70,71] (Table 3). Sustainability policy criteria are essential to guide organizations toward sustainable development [36].
Implementing the Code of Sustainability requires the commitment of the entire organization, from management to employees, and may involve collaboration with external partners such as suppliers, customers and local communities [72]. The continuous monitoring and reporting of progress is essential to ensure continuous improvement and the achievement of sustainability goals.

3.3. Reporting Frameworks Used in Measuring Sustainability

Sustainability reporting is the most common form of reporting, but there are other types of reporting used internationally (Table 4). Sustainability reporting, which is a more comprehensive and complex alternative to non-financial reporting, is preferred internationally by reputable companies and those seeking a competitive advantage in the marketplace. This type of reporting follows a number of international frameworks that aim to transform theoretical issues into concrete action by creating a standardized system for consistent reporting of management systems and performance on environmental, social, and governance factors. This creates international comparability and traceability. However there are other reporting systems, which are not applicable to replace a sustainability report, but they can be included in it.

4. Conclusions

Current international regulations provide the possibility to communicate the performance and commitments of an organization through the sustainability report, going beyond environmental, social and governance (ESG) aspects. Thus, its main objectives are outlined below:
  • Transparency and accountability—providing clear and detailed information about the impact of the organization’s activities on the environment and society as well as the governance practices adopted; this helps to increase public and investor confidence in the company.
  • Performance measurement—enables the organization to measure and monitor its sustainability performance, identifying areas for improvement.
  • Internal and external communications—serves as a communication tool for both internal parties (employees, management) and external parties (investors, customers, communities, regulators).
  • Commitment to sustainability—demonstrates the organization’s commitment to the principles of sustainable development and its contribution to global goals such as the UN Sustainable Development Goals.
  • Investor and Customer Attractiveness—increases attractiveness to investors and customers who are increasingly interested in sustainable practices and corporate social responsibility.
  • Risk management—helps identify and manage risks associated with environmental, social and governance issues, contributing to the long-term stability and viability of the organization.
  • Regulatory Compliance—ensures compliance with national and international legal requirements and regulations for sustainability reporting.
For the future, several aspects need to be established and refined to improve the relevance and effectiveness of sustainability reporting, such as standardization and regulation, transparency and accuracy, impact quantification, stakeholder engagement, technology and innovation, integration into business strategy, education and training and long-term reporting. By addressing these issues, sustainability reporting can become a more effective and relevant tool, contributing to real sustainable development and more responsible resource management.

Author Contributions

Conceptualization, T.M.R. and L.P.; methodology, L.P.; software, H.P.; validation, L.P. and A.O.; formal analysis, T.M.R.; investigation, T.M.R.; resources, L.P.; data curation, T.M.R.; writing—original draft preparation, T.M.R.; writing—review and editing, A.O.; visualization, H.P.; supervision, L.P.; project administration, L.P.; funding acquisition, T.M.R. All authors have read and agreed to the published version of the manuscript.

Funding

This research is financially supported by the University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca through the Doctoral School Program.

Institutional Review Board Statement

Not applicable.

Informed Consent Statement

Not applicable.

Data Availability Statement

Not applicable.

Conflicts of Interest

The authors declare no conflicts of interest.

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Table 1. Important differences between the sustainability report and the ESG report.
Table 1. Important differences between the sustainability report and the ESG report.
Main DifferencesESG ReportSustainability Report
FocusThe ESG report focuses on three specific pillars: environmental, social and governance.The sustainability report takes a more holistic approach and may include, in addition to ESG aspects, information about the organization’s mission and values, long-term strategies and other aspects related to sustainable development.
Target audienceIt is particularly relevant for investors and other financial stakeholders who use this information to assess non-financial risks and opportunities.It is aimed at a wider audience including customers, employees, local communities, NGOs and other stakeholders.
ContentIncludes detailed data and analysis on the impacts and risks associated with each of the three areas (environmental, social and governance).It contains a wide range of information, including details of sustainability initiatives, sustainable development objectives and the overall impact of the organization on the economy, environment and society.
Reporting frameworkUse specific ESG standards and frameworks such as SASB (Sustainability Accounting Standards Board), TCFD (Task Force on Climate-related Financial Disclosures), and corporate governance frameworks.Use more general sustainability reporting standards such as GRI (Global Reporting Initiative) and UN SDGs (United Nations Sustainable Development Goals).
Table 2. Key steps and methods for measuring and reporting sustainability.
Table 2. Key steps and methods for measuring and reporting sustainability.
Key StepsMethods for Measuring and Reporting Sustainability
Setting Key Performance Indicators (KPIs)Key Performance Indicators (KPIs) for sustainability should cover the three main pillars: Environmental—CO2 emissions, energy consumption, water use, waste generation, biodiversity; Social—working conditions, employee health and safety, community involvement, diversity and inclusion; Economic—sustainable financial performance, supply chain transparency, ethical business practices.
Using Frameworks and StandardsGRI (Global Reporting Initiative)—provides a comprehensive framework for sustainability performance reporting; SASB (Sustainability Accounting Standards Board)—provides specific standards for different industries; TCFD (Task Force on Climate-related Financial Disclosures)—recommends reporting on climate-related risks and opportunities; ISO 26000—provides guidance on social responsibility.
Data Collection and AnalysisInternal and External Audits—regular assessments of sustainability performance; Sustainability Management Software—use of dedicated platforms for data collection and analysis; Stakeholder Engagement—involvement of stakeholders in data collection and feedback process.
Reporting and CommunicationAnnual Sustainability Report—detailed document that includes all relevant information on sustainability performance; Integrated Reporting—combining the annual financial report with the sustainability report; Website and Public Communications—using digital platforms to share information with the general public.
Verification and CertificationThird-Party Verification—hiring external organizations to verify and certify sustainability reports; Recognized Certifications—obtaining certifications such as ISO 14016 (environmental management) or B Corp (socially and environmentally responsible business certification).
Continuous ImprovementReview and Improve Indicators—periodically adjusting KPIs and methodologies according to technological and market developments; Stakeholder Feedback—using feedback to improve practices and reporting.
Table 3. Sustainability policy criteria.
Table 3. Sustainability policy criteria.
CriteriaSustainability Policy
Sustainability GovernanceLeadership and Accountability—establish a clear governance structure for sustainability with defined roles and responsibilities at senior management level.
Sustainability StrategyPlanning and Targets—defining a clear sustainability strategy with measurable objectives and deadlines for achieving them.
Legal and Regulatory ComplianceRegulatory Compliance—ensuring compliance with all relevant environmental, labor, and governance laws and regulations.
Resource ManagementResource Efficiency—optimizing the use of natural resources, such as energy, water, and materials, to minimize environmental impact.
Reducing Emissions and PollutionEmission Control—implementing measures to reduce emissions of greenhouse gases and other pollutants.
Waste ManagementWaste Reduction and Recycling—developing effective waste reduction strategies, promoting recycling and responsible management of hazardous waste.
Social ResponsibilityEmployee Rights and Working Conditions—ensuring respect for employee rights, promoting equality and diversity and maintaining safe and healthy working conditions.
Commitment to the CommunityCommunity Involvement—contributing to the well-being of local communities through social, educational, and environmental initiatives.
Innovation and Sustainable DevelopmentInnovation for Sustainability—investing in research and development to create innovative solutions that support sustainability.
Transparency and ReportingCommunicating and Reporting Progress—ensuring transparent communication with all stakeholders and regular reporting on progress toward sustainability objectives.
Energy EfficiencyEnergy Use Reduction—implementing measures and technologies to improve energy efficiency and reduce energy consumption in all operations.
Use of Renewable SourcesGreen Energy—promotion and use of renewable energy sources such as solar, wind, and hydropower to reduce dependence on fossil fuels.
Responsible ProcurementSustainable Supply Chain—selecting and working with suppliers that meet sustainability and ethical standards, ensuring responsible procurement practices.
Eco-design and Product InnovationDesign for the Environment—developing products and services that have a reduced environmental impact throughout their life cycle, from concept to disposal.
Education and AwarenessTraining and Information—investing in education and training programs for employees and other stakeholders on sustainability principles and practices.
Collaboration and PartnershipsJoint Initiatives—working with other organizations, governments, NGOs and communities to develop and implement sustainable solutions locally and globally.
Risk ManagementRisk Identification and Management—assessing and managing risks associated with the environment, climate change and other sustainability issues that may affect the business.
Adapting to Climate ChangeResilience and Adaptation—developing strategies and measures to increase the organization’s resilience to the effects of climate change and to adapt to new climatic conditions.
Circular EconomyPromoting the Circular Economy—implementing practices that support the circular economy, including reducing resource consumption, reusing materials and recycling.
Performance Measurement and ImprovementPerformance Indicators—establishing Key Performance Indicators (KPIs) to monitor and evaluate progress in achieving sustainability objectives and to implement continuous improvement.
Table 4. Reporting frameworks used internationally for inclusion in sustainability reporting.
Table 4. Reporting frameworks used internationally for inclusion in sustainability reporting.
ReportingContents
GRI
(Global Reporting Initiative) [67,73]		It is an essential tool for organizations wishing to communicate their impact on sustainability issues such as environment, society and governance. A typical GRI report includes information on corporate governance and management structure; data on economic impact, such as financial contributions and indirect economic impact; data on environmental impact, including emissions, resource use and waste management; and information on social issues, including working conditions, human rights, and community engagement.
IIRC
(International Integrated Reporting Council) [74,75]		It focuses on integrating financial and non-financial information to provide a complete picture of an organization’s performance. This type of reporting helps companies communicate how their strategy, governance, performance and outlook lead to value creation in the short, medium and long term. The main elements of an IIRC sustainability report include a description of the company, its activities and the external context in which it operates; the governance structure and how it supports long-term value creation; a presentation of the organization’s business model, including the key resources and relationships used to create value; the identification and management of risks and opportunities that could affect the ability to create value; a description of the strategy and how resources are allocated to achieve strategic objectives; financial and non-financial performance measurement, including sustainability indicators; the organization’s future prospects and how they could influence the ability to create value; and the principles and methods used to collect and present information in the report.
SASB
(Sustainability Accounting Standards Board) [22,76]		Provides a framework for reporting sustainability performance by industry. The SASB Sustainability Report helps companies disclose relevant information to investors on the financial impact of environmental, social and governance (ESG) factors. The structure of a SASB sustainability report includes company description; general company background, mission, vision, and values; commitment to sustainability; governance structure; policies and practices; identification of material topics; reporting methodology; environmental indicators; social indicators; governance indicators; strategy and risk management; financial performance and outlook.
TCFD
(Task Force on Climate-related Financial Disclosures) [77,78]		It is a global initiative that provides a framework for companies and financial organizations to disclose climate change risks and opportunities. The TCFD Report has four main pillars: Governance—details the oversight and management of climate change risks and opportunities by company management; Strategy—identifies short, medium and long-term climate risks and opportunities and their impact on company strategy and financial planning; Risk Management—describes the processes for identifying, assessing and managing climate risks; Metrics and Targets—specifies the indicators used to assess and manage climate change risks and opportunities and the targets set to monitor progress.
ISO 26000 [30,79]Is an international standard providing guidelines for social responsibility. It was published by the International Organization for Standardization (ISO) in 2010. Unlike other ISO standards, it is not a certification standard but rather a guidance document. It aims to help organizations understand and implement socially responsible behavior, addressing seven core subjects:organizational governance; human rights; labor practices; environment; fair operating practices; consumer issues; community involvement and development.
ISO 14016 [31]Is an internationally recognized standard for environmental management systems (EMSs). It provides a framework for organizations to protect the environment, respond to changing environmental conditions, and enhance environmental performance. Key elements of ISO 14016 include environmental policy; planning; implementation and operation; checking and corrective action; management review.
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Rusu, T.M.; Odagiu, A.; Pop, H.; Paulette, L. Sustainability Performance Reporting. Sustainability 2024, 16, 8538. https://doi.org/10.3390/su16198538

AMA Style

Rusu TM, Odagiu A, Pop H, Paulette L. Sustainability Performance Reporting. Sustainability. 2024; 16(19):8538. https://doi.org/10.3390/su16198538

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Rusu, Teodora Maria, Antonia Odagiu, Horia Pop, and Laura Paulette. 2024. "Sustainability Performance Reporting" Sustainability 16, no. 19: 8538. https://doi.org/10.3390/su16198538

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