Raising the Bar - Advancing Environmental Disclosure in Sustainability Reporting
This global cross-sector report assesses the environmental dimension of sustainability reporting and provides recommendations to make environmental reporting relevant to all stakeholders. It analyses what the key and most common environmental disclosure items are and provides practical recommendations for companies and other reporting organizations on how these items should be measured and reported, supported with best practice examples. In addition, it explores emerging areas of research in this domain, as well as innovative reporting practices. This report contributes to the implementation of paragraph 47 of the Rio+20 Outcome Document, through the identification and dissemination of models of best practices on corporate sustainability reporting.