Geneva/London, 19 October 2023: Reporting matters, the acclaimed initiative dedicated to advancing corporate sustainability reporting, is proud to announce the release of its highly anticipated 2023 edition.
This year's annual review of WBCSD的成员公司的正规博彩十大网站排名和综合报告 Radley Yeldar (RY) is titled "Delivering Impact in a Time of Complexity". Marking the eleventh installment of Reporting matters, 这个版本介绍了一个进化的评估框架，旨在指导公司在一个快速发展的时代 evolving reporting regulations and increased stakeholder expectations.
Over the past decade, 报告事项一直是推动透明和全面的环境报告的最前沿, social, and governance (ESG) impact. 2023年版反映了企业在提高质量方面取得的重大进展, quantity, and accessibility of their sustainability reports. Notably, reports are becoming more comprehensive, user-friendly, and data-driven, showcasing a commitment to transparency and accountability.
However, amidst this progress, 关键的问题仍然存在:信息的扩散是否真的转化为积极的影响? Are more accessible reports driving meaningful actions? 还是说，企业主要关注的是如何应对不断变化的报告监管环境?
To address these pressing concerns, Reporting matters 2023 introduces an updated evaluation framework. This framework places a 更强调业务活动的实际影响，而不仅仅是合规性. It acknowledges the challenges companies face in staying ahead of reporting requirements 并在提供切实影响的同时，为应对不确定性提供指导.
The new framework takes into account the 由全球标准制定机构和政府机构领导的最新正规博彩十大网站排名报告 such as ISSB, EFRAG, and SEC. 它的目标是在遵从性驱动的报告和最大化报告价值的需要之间取得平衡，以驱动快速的积极变化.
“Two finalized standards at global and European level. One pending in the US. Double materiality, assurance, new disclosures. Increased scrutiny. It’s a lot. 全球各地的公司都在努力应对这种加速的演变, 这并不奇怪，因为它们在近年来的变革浪潮中受到追捧. 演进的报告事项框架在提供切实影响的同时，为驾驭复杂性提供指导. 公司可以再次相信，报告事务能够提供他们所需的实际指导.” – Jennifer Black, Sustainability Reporting Director, Radley Yeldar
“With the renewed framework, 我们正在帮助创建变革的基石，以加速实现净零排放所需的系统转型, nature-positive and equitable future.” – Peter Bakker, President & CEO, WBCSD
Key highlights of Reporting matters 2023 include:
- The state of materiality assessment. 55%的复核报告在一定程度上披露了其双重重要性处理方法, 这是企业开始响应CSRD要求的迹象. Moreover, 42%的公司让董事会或高级管理层参与验证其重要性评估的结果.
- Uptake of TCFD and SASB. Compared to 2020, 参考气候相关财务披露工作组(TCFD)的公司数量增加了26%。. In addition, 自2020年以来，参考可持续会计准则委员会(SASB)的公司数量翻了一番, going from 28% to 56% in 2023
- Uptake of TNFD. As reporting on nature-related issues gains momentum, 我们已经开始跟踪参考自然相关财务披露工作组(TNFD)的审查报告的百分比。. 我们的数据表明，22%的会员公司在审查样本中引用了TNFD. We expect this number to increase over the coming years.
- The state of external assurance. 绝大多数审核报告包括外部保证(94%), 与前一年相比，拥有合理保障水平的公司数量略有增加(2023年为7%), compared to 6% in 2022).
- The state of integrated reporting. 37%的审查报告结合了财务和非财务信息, slightly down from 41% in 2020; 20% are self-declared integrated reports.
- Accountability and leadership. 经审查的报告中，68%披露了与最高管理机构薪酬挂钩的正规博彩十大网站排名业绩, 16%的受访者报告了该最高理事机构在多大程度上接受了定期培训，并在可持续性问题上具有相关的专门知识.
Top Performers:
As Reporting matters 2023 庆祝其第11个年度表彰卓越的企业正规博彩十大网站排名报告, 我们自豪地强调以下顶级表演者的卓越努力和奉献精神(按字母顺序列出). 这些公司在透明和有影响力的报告方面表现出了卓越的承诺, setting the standard for sustainability reporting in an era defined by complexity and rapidly evolving expectations.
现在是公司提高正规博彩十大网站排名信息披露标准的时候了. 决策有用和前瞻性的信息对于明智的投资决策和可持续的商业实践至关重要. Reporting matters 2023 鼓励公司将正规博彩十大网站排名报告视为一个持续的旅程，推动年度改进，并在整个组织内外创造价值.
Join us for the Reporting matters 2023 Launch Webinar on 19 October.
Please contact reportingmatters@zhongxinboligang.com for any questions and inquiries about Reporting matters.
传媒及通讯查询，请联络Zara Parian (parian@zhongxinboligang.com) or Amelia Okell (a.okell@ry.com).
