The following Environment guidance note Produced in partnership with CLT Envirolaw provides comprehensive and up to date legal information covering:
A company may choose to report on environmental matters:
to gain a better understanding of its exposure to environmental and climate change risks
to adopt and report on its corporate social responsibility (CSR) commitments
to help it better understand and comply with mandatory reporting requirements
to demonstrate good practice
to join an environmental or ethical index
to respond to elevated stakeholder activism pressuring companies to report on environmental, social and corporate governance (ESG) performance
to provide information to investors
Investors, shareholders, customers and other stakeholders are demanding greater access to environmental information. In particular, companies supplying services to the public sector need to demonstrate their environmental credentials to comply with green public procurement requirements. In 2017 the London Stock Exchange Group issued guidance for issuers on the integration of ESG into investor reporting and communication. One of the aims of the guidance is to make companies more aware of the importance of providing high quality ESG information. In particular, companies supplying services to the public sector need to demonstrate their environmental credentials to comply with green public procurement requirements.
Reporting is also seen as the critical link between an organisation's ‘big picture’ ambitions and the data that shows what action has been taken to achieve these ambitions and what progress is being made.
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