For the First Non-financial Report: A Checklist to Get into Gear

Poul Lykkesfeldt () and Laurits Louis Kjaergaard ()

Chapter Chapter 36 in Investor Relations and ESG Reporting in a Regulatory Perspective, 2022, pp 283-289 from Springer

Abstract: Abstract Strategically embracing non-financial reporting and stakeholder capitalism comes from the top-down, recognised by the UN Global Compact (UNGC). Therefore, senior management and the IRO must have the board of directors to formally take the initiative and to set the ESG agenda. Before commencing on designing metrics and targets based on taxonomy and CSRD of relevant principles, the company needs to identify the most appropriate framework. The annual report is the most critical IR tool for any IRO. It should be the foundation of investor communication and the most essential source for the financial community to receive complete and comprehensive information.

Keywords: SDG selection; Science-based targets; SBTi; Integrating ESG; Reporting boundaries; Accounting standards (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/978-3-031-05800-4_36

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