In order to know whether or not the corporate social responsibility
(CSR) initiative and its related commitments are actually improving
the company's performance, it is necessary to have in place
procedures for reporting and verification, each of which are
important tools for measuring change and communicating those
changes to the company's stakeholders. While certain CSR and
corporate sustainability disclosures have now become minimum legal
requirements in some jurisdictions, in general such disclosures are
still a voluntary matter and companies have some leeway as to the
scope of their disclosures and how they are presented to investors
and other stakeholders. This book is intended to be a practical
introduction to sustainability reporting and communications that
begins by discussing material legal and regulatory considerations
and the some of the major sustainability reporting frameworks and
then continues with detailed illustrations of how companies might
create and distribute their sustainability reports and develop and
implement their CSR communications strategies.
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