Summary
The guide covers key areas such as corporate governance, environmental impact, and social responsibility. It provides a framework for companies to assess their sustainability practices and improve their sustainability reporting. The guide also includes a list of indicators that companies can use to measure their progress in each area, as well as guidelines on how to disclose sustainability information to investors and other stakeholders. While compliance with the guide is voluntary, it is expected that companies will increasingly adopt sustainable practices and reporting as investors and customers demand greater transparency and responsibility.