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Sustainability Reporting

Reporting & Disclosure

Sustainability reporting is the practice of disclosing an organisation's environmental, social, and governance performance to stakeholders. It has evolved from voluntary CSR reports to mandatory regulatory filings under frameworks like CSRD, BRSR, and SEC climate rules. Modern sustainability reporting requires double materiality assessment, quantitative KPIs, value chain data, third-party assurance, and digital tagging. The reporting landscape is converging around ISSB (global baseline) and ESRS (EU comprehensive) standards.

Related Terms

ESG Reporting CSRD (Corporate Sustainability Reporting Directive)BRSR (Business Responsibility and Sustainability Reporting)ISSB (International Sustainability Standards Board)GRI (Global Reporting Initiative)

More in Reporting & Disclosure

ESG Reporting

ESG reporting is the disclosure of environmental, social, and governance data by…

BRSR (Business Responsibility and Sustainability Reporting)

BRSR is India's mandatory sustainability reporting framework prescribed by SEBI for the…

BRSR Core

BRSR Core is a subset of SEBI's Business Responsibility and Sustainability Reporting…

CSRD (Corporate Sustainability Reporting Directive)

The EU Corporate Sustainability Reporting Directive replaces the Non-Financial Reporting Directive (NFRD)…

ESRS (European Sustainability Reporting Standards)

The European Sustainability Reporting Standards are the detailed reporting standards underpinning the…

ISSB (International Sustainability Standards Board)

The ISSB was established by the IFRS Foundation in 2021 to develop…

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RSustain provides advisory, assurance, and digital tools across ESG, carbon, and environmental management.

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