Sustainability reporting gives an overview of a company’s performance in relations to its environmental and social performance as well the business sustainability in a broader sense. Within sustainability, there are a range of factors to be considered focusing on the environmental, social and governance (ESG). Investors are increasingly turning towards ESG criteria to assess company’s performance when making investment decisions. Hence, sustainability reports helps them make informed investment decision and portfolio construction by taking into consideration the ESG risks, factors and opportunities associated with the relevant companies.
How the company’s business activities may impact environmental and social factors? How the company is impacted financially by ESG factors? The answer to those questions is available in sustainability report that investors need to know.