2020年可持续发展报告政策：ESG投资逐渐成为主流 - 全球报告倡议组织 & 斯泰伦博斯大学（英文版）（37页）.pdf

1、SUSTAINABILITY REPORTING POLICY: Global trends in disclosure as the ESG agenda goes mainstream With contribution and support from:Supported by: The year 2020 will be remembered for COVID-19, a pandemic that put public health infrastructure and public education on centre stage. The lockdown of econom

2、ies furthermore illustrated an alternative scenario of what could be, for example a world in which greenhouse gas emissions fell drastically and where distant beacons on the horizon could be seen with a clarity long forgotten. This stimulated new debate on what climate-friendly economies and sustain

3、able business could look like. 2020 is also a milestone in the 2030 Agenda of the United Nations. Its Sustainable Development Goals (SDGs) have raised new expectations of what work remains to be done. They have also gained prominence among business actors, who rely on markets being informed adequate

4、ly, timely and strategically. However as signaled through the periodic Carrots Self-regulation (for example, issued by stock exchanges or industry bodies); Codes, guidance and questionnaires; Guidelines and standards for non-financial reporting; Index questionnaires (for preparing ratings). The upda

5、ted C key topics to focus on (climate change, social care and others); different types of statements and timeframes of coverage; different disclosure options (such as annual reports, sustainability reports, quantitative statements, questionnaire responses, digital platforms) and reporting reflecting

6、 financial, sustainability and integrated approaches. In 2006, C&S listed a spectrum of regulatory instruments, setting out the likely progression from soft information instruments used by early champions to collective requirements by industry, and eventually governmental regulation enshrined in law