This paper explores a road map of how business and CFOs can act now to enhance sustainability reporting to better meet information needs of the capital markets.
- The quality of ESG information in sustainability reporting requires significant improvement.
- An increasing recognition of the importance of ESG matters can be seen within the capital markets.
- To enhance sustainability reporting, the links between ESG performance and financial performance need to be better understood.
- There are a number of benefits to enhancing sustainability practices so it is important to start taking action now.