Accountability, Transparency, and Disclosure
The company comprehensively (not selectively) discloses its sustainability performance data, ideally in raw form (in addition to any curated content) to support independent analysis and comparison, where feasible. The company is transparent in its data sources and data collection and analysis methods and aims to provide data that lends itself to comparability across and beyond industries. In addition to social, environmental, and human resource data, corporate data disclosure should also include statistics on executive compensation (and wage ratios between executives and the median and lowest paid workers), corporate tax data and other payments to governments, and data on the company’s political contributions and lobbying expenses.
Are you designing new goals or interested in benchmarking your goals against leading practice? To help advance progress in setting credible goals, we will maintain a public goals database containing leading sustainability goals and commitments set by large companies globally. Search by issue, company, industry, goal type, or SDG target.
If you are aware of goals that take a credible approach that should be featured in our database, please let us know.
Is your company interested in taking a public position on an ESG issue?
To help companies develop strong, clear positions, we will maintain a public database containing leading positions articulated by large companies globally.
Our governance guide outlines how companies should articulate their positions, and we have applied this criteria to the positions featured in this database.
There is growing pressure among companies to link social and environmental limits to corporate strategy and goal-setting. However, the result is often a lengthy document that fails to make strategic connections between specific issues and their implications on business decision-making. We developed this guidebook to help you articulate a concise and transparent board level position on key environmental, social, and governance issues. Drawing upon in-depth analyses of over 3000 board position statements; over 300 interviews with CEOs, directors, and board chairs; and concepts outlined in our series on the Road to Context, this guidebook provides a checklist for crafting a contextual board position statement and includes examples from a range of industries and global settings.
As ESG reporting requirements evolve, many companies find themselves struggling to provide forward-looking, investor-grade information. This guide from WBCSD provides a 3-part structured process for selecting and structuring inputs during the ESG reporting decision-making process. For practitioners involved in corporate disclosure activities, this handbook directly addresses many of the most common questions that Boards of Directors and other executives have about ESG disclosure.
This report from BSR draws on features from notable reporting standards and frameworks - including GRI, SASB, and the TCFD - and presents a five-step process for effective disclosure. While the first step in couched in materiality, from which leading companies are moving beyond, steps 2-5 will be particularly helpful for first-time reporters to better evaluate and understand their audience and the presentation and formatting of their report.
Traceability is an important part of developing a sustainable value chain. Part II of this guide from the UN Global Compact will help you to familiarize yourself with the three main approaches to traceability: Product Segregation, Mass Balance, and Book and Claim. Part III offers practical guidance on implementing traceability. The guide also includes an annex that lists the most relevant traceability issues and actors for ten common commodities.
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