• Service: Audit, Financial Statement Audit, Accounting Advisory Services, Topics, Business Reporting
  • Type: Business and industry issue
  • Date: 9/08/2011

Better business reporting publications

We examine the journey to improved communication with capital markets and development of better business reporting frameworks and practices.

Capital markets in the dark: an unsustainable state of play 

Growing recognition of the importance of environmental, social and governance (ESG) matters for capital allocations decisions is driving change in sustainability reporting. This in turn is leading to an increasing desire by the capital markets to better understand performance in relation to ESG matters through sustainability reports.

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.


Key insights

  • 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.