Module 3: Why would an organisation report sustainability-related information?

The public disclosure of social and environmental performance information is predominantly a voluntary exercise, albeit there are nevertheless a limited number of legal requirements to report

Some issues we will consider include:

  • Legal requirements (limited) to publicly report sustainability related information

- For example, consider recent initatives such as the Modern Slavery Act.

  • Ethical/accountability reasons to report - this would be linked to issues such as stakeholders' 'rights-to-know'.
  • Other motivations for reporting.

We will emphasise that there are a variety of risks that the sustainability agenda creates for organisations, and we will explain how setting up systems to report related information internally and externally – will help to alleviate some of these risks. We will stress the role of accountants in addressing the sustainability agenda.