Along the last decade, regulators have introduced a series of new reporting obligations to increase the transparency of companies' behaviours. Sustainability is becoming a new reality, and reporting non-financial impact gets more attention and importance. The global trend is that governments, and that of EU in specific, regard digitalization and sustainability course as the pillars for the further socio-economic development of countries.
Definition of performance goals and assessment
Identification of available information flows
Integration of the missing information flows
Identification and elaboration of the strategic implications
Reporting and communication with external stakeholders
As an outcome, sustainability and non-financial reporting helps to ensure that:
• Capital allocation and corporate behaviour are aligned to the wider goals of financial stability and sustainable development;
• New metrics are based on a new way of accounting and a new representation of corporate value through the cycle of integrated reporting and thinking;
• Corporate accounting is directly linked to Environmental Social Governance (ESG) and UN Sustainable Development Goals (SDG).
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