Disclosing With Purpose: Guidance for Preparers and Users of Purpose Disclosures

This guide was created to help organisations that have embraced their social purpose and want support with disclosing their progress to advancing and achieving it. The guide proposes a voluntary, four-part framework consisting of purpose disclosure objectives with examples of how to fulfill them. Part 1 includes an introduction and summary of the purpose disclosure guidance; part 2 explains the framework elements, highlights examples of current practice, and discusses conceptual and practical issues; part 3 unpacks the framework in detail; and part 4 features frequently asked questions and sources.

Although the primary audience for this guidance will be the preparers and users of social purpose disclosures, the framework will benefit any organisation that wants a structured and credible way to report on its purpose, whether or not it’s a social purpose.