358-19 Background to sustainability reporting, 2019

Summary

This publication's first section offers a primer on sustainability reporting for novices, outlining its definition, drivers, benefits, and its connection to the Sustainable Development Goals. It also examines key frameworks, strategies for enhancing report quality, commonly reported topics, and the use of performance indicators.

Thumbnail image for This publication's first section offers a primer on sustainability reporting for novices, outlining its definition, drivers, benefits, and its connection to the Sustainable Development Goals. It also examines key frameworks, strategies for enhancing report quality, commonly reported topics, and the use of performance indicators.

Issuer

UN Environment Programme (UNEP)

Year

2019

Region

International

Issuer (type)

UN Environment Programme (International)

Policy Type

Disclosure

Geographical scope

International

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Other

Main industries targeted

Finance & Insurance
Mining, Quarrying, Oil & Gas Extraction
Manufacturing
Retail trade

Restrictiveness

Low

Sustainable Development Goals (SDGs)

SDG 1: No Poverty
SDG 3: Good Health and Well-being
SDG 4: Quality Education
SDG 7: Affordable and Clean Energy
SDG 8: Decent Work and Economic Growth
SDG 9: Industry, Innovation, and Infrastructure
SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 15: Life on Land