Financial leaders are responsible on bringing competitive advantage to the organisation. And as companies become increasingly focused on ensuring accurate and transparent ESG reporting, driven by government policies, regulatory pressure, investor demand, and a growing fear of being accused of greenwashing, it is necessary for CFOs and finance professionals to understand what kind of sustainability-related information they must disclose.
Aaron Saw, senior subject manager – corporate reporting at ACCA, discusses a part of the sustainability cycle: determining the material sustainability-related information to be reported.