Sustainability reporting

Gerald Guan Gan Goh

Chapter 113 in Elgar Encyclopedia of Energy Economics, 2025, pp 434-435 from Edward Elgar Publishing

Abstract: Sustainability reporting allows organisations to disclose environmental, social and governance (ESG) data related to their business operations. It fosters better communication with stakeholders, promoting accountability and trust. The Global Reporting Initiative (GRI) is a widely adopted standard for such reporting. Notably, the GRI 302: Energy 2016 Standard focuses on energy-related disclosures, requiring organisations to report on their energy consumption, energy intensity and efforts to reduce energy use. Sustainability reporting is essential for managing risks, optimising spending and enhancing organisational reputation. It offers a comprehensive view of an organization's impact, contributing to informed decision-making and demonstrating a commitment to sustainable development. The integration of sustainability and financial reporting is seen as a future goal to provide greater value to stakeholders.

Keywords: Sustainability Reporting; ESG (Environmental; Social; Governance); Global Reporting Initiative (GRI); Energy Consumption; Transparency and Accountability (search for similar items in EconPapers)
Date: 2025
ISBN: 9781035310364
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