Institutional investors and government agencies are asking for more transparency in sustainability reporting. ISS and other organizations have developed sustainability scorecards to rate companies on a variety of sustainability metrics.
Given this increased attention, many companies are asking what they should do in response to this growing trend. In this episode of S&C’s Critical Insights podcast series, S&C partner Melissa Sawyer and special counsel James Shea share what sustainability reporting looks like today, going beyond environmental issues to include labor practices, workplace safety, workplace culture and diversity, as well as worker and community safety and impact. They discuss what companies should take into account when considering sustainability reporting and explore the pros and cons of these approaches. The episode also reviews enhanced sustainability disclosures, common trends, and where oversight of sustainability matters should sit at the board level.