Besides changes and more details on the standards (indicators) and improved user friendliness, the revision specifically has two targets: the sustainability report should refocus more on topics of significance to the company. And now, the impacts of a company's activities on its entire value chain should be included in the sustainability report.
The five crucial changes are:
- Materiality has become more central
- The reporting has extended its limits
- The application levels have been removed
- Expanded disclosure of governance aspects
- Expanded requirements regarding the reporting on the value chain