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Non-financial reporting
As proposals for setting sustainability standards emerge, Susanna Di Feliciantonio reflects on the growing call for simplification and integration in non-financial reporting.
If 2020 set in motion multiple efforts to address the proliferation of sustainability standards,
Responding to growing demands for enhanced sustainability reporting – that is, non-financial reporting – from investors, civil society and regulators, the past 12 months has seen a notable acceleration of initiatives to tackle issues with the comparability, reliability and relevance of sustainability disclosures. Central to the debate have been questions relating to the setting of sustainability standards.