Raising the Bar on Corporate Sustainability Reporting to Meet Ecological Challenges Globally

This global, cross-sector report by the United Nations Environment Programme (UNEP) assesses the environmental dimension of sustainability reporting and provides recommendations to make environmental reporting relevant to all stakeholders. It analyses the most common and crucial environmental disclosure items and provides practical recommendations for companies and other reporting organisations on how these items should be measured and reported, supported with best-practice examples. It also identifies aspects of reporting where companies need to improve in order to align with the UN's 2030 development agenda, such as applying an understanding of ecological and social thresholds.