日内瓦/伦敦12023年10月9日: 报告问题，这个备受赞誉的倡议致力于进步 企业正规博彩十大网站排名报告，很自豪地宣布其备受期待的发布 2023 edition.
今年的年度回顾 WBCSD’s member companies’ sustainability and integrated reports in partnership with Radley Yeldar (RY)的标题为在一个复杂的时代传递影响". 标记第11期报告事项, this edition introduces an evolved evaluation framework designed to guide companies in an era of rapidly 不断发展的报告规则 增加了利益相关者的期望.
在过去十年中, 报告问题 has been at the forefront of promoting transparent and comprehensive reporting on environmental, social, 和治理(ESG)影响. The 2023 edition reflects the significant strides made by companies in enhancing the quality, quantity, 以及正规博彩十大网站排名报告的可访问性. Notably, 报告变得更加全面, user-friendly, 和数据驱动, 展示对透明度和问责制的承诺.
However, 在这一进程中, critical questions persist: Does the proliferation of information truly translate into positive impact? 更容易获得的报告是否推动了有意义的行动? Or are companies primarily preoccupied with navigating the ever-changing landscape of reporting regulations?
为了解决这些紧迫的问题， 2023年报告事项 introduces an 更新的评估框架. 这个框架放置了 stronger emphasis on the actual impact of business activities rather than mere compliance. 它承认企业在保持领先地位方面面临的挑战 报告要求 and provides guidance on navigating uncertainty while delivering tangible impact.
新的框架考虑到了 latest 正规博彩十大网站排名报告 developments led by global standard-setting bodies and government agencies 如ISSB、EFRAG、SEC等. It aims to strike a balance between compliance-driven reporting and the need to maximize the value of reporting to drive rapid positive change.
“两个最终确定的全球和欧洲标准. 其中一个在美国悬而未决. 双重重要性，保证，新的披露. 增加了审查. It’s a lot. Companies across the globe are grappling with this accelerated evolution, and it's not surprising as they come hot on the heals of waves of changes in recent years. The evolved 报告问题 framework provides guidance on navigating complexity while delivering tangible impact. Once again companies can trust in 报告问题 to provide the practical guidance they need.” – Jennifer Black, Radley Yeldar正规博彩十大网站排名报告总监
“在新的框架下, we are helping to create the building blocks of change to accelerate the system transformations that are needed for a net-zero, 自然积极和公平的未来.” – 彼得·巴克，总裁 & CEO, WBCSD
主要亮点 2023年报告事项 include:
- 重要性状态评估. 55% of the reviewed reports disclose to some extent their approach to double materiality, an indication of companies starting to respond to CSRD requirements. Moreover, 42% engage their board or senior management in validating the outcomes of their materiality assessment.
- TCFD和SASB的摄取. 与2020年相比, there has been an increase of 26% in the number of companies referencing the Taskforce for Climate-related Financial Disclosures (TCFD). In addition, the number of companies referencing the Sustainability Accounting Standards Board (SASB) has doubled since 2020, 到2023年将从28%上升到56%
- TNFD的摄取. 随着对自然相关问题的报道越来越多, we’ve started tracking the percentage of reviewed reports that reference the Taskforce for Nature-related Financial Disclosures (TNFD). Our data indicates that 22% of our members companies within the review sample reference TNFD. 我们预计这一数字在未来几年还会增加.
- 外部保证:外部保证的状态. The vast majority of the reviewed reports include external assurance (94%), with a slight increase in the number of companies compared to the previous year with a reasonable level of assurance (7% in 2023, 与2022年的6%相比).
- 综合报告的状态. 37% of the reviewed reports combine financial and non-financial information, slightly down from 41% in 2020; 20% are self-declared integrated reports.
- 问责制和领导力. 68% of the reviewed reports include disclosures on sustainability performance being linked to the remuneration of the highest governing body, while 16% report on the extent to which such highest governing body receives regular training and has relevant expertise in sustainability matters.
表演者:
As 2023年报告事项 celebrates its eleventh year of recognizing excellence in 企业正规博彩十大网站排名报告, we proudly highlight the exceptional efforts and dedication of the following top performers (listed above in alphabetical order). These companies have demonstrated remarkable commitment to transparent and impactful reporting, 为…设定标准 正规博彩十大网站排名报告 在一个由复杂性和快速发展的期望所定义的时代.
Now is the time for companies to raise the bar in sustainability disclosures. Decision-useful and forward-looking information is crucial for informed investment decisions and sustainable business practices. 2023年报告事项 encourages companies to view 正规博彩十大网站排名报告 as an ongoing journey that drives year-on-year improvements and delivers value throughout the organization and beyond.
参加我们的 报告事项2023启动网络研讨会 on 19 October.
请联系 reportingmatters@ziliaofuwu.com 查询有关举报事宜的任何问题及查询.
For media and communications inquiries, please contact Zara Parian (parian@ziliaofuwu.com) or Amelia Okell (a.okell@ry.com).
