Navigating a greener world: Sustainability reporting obligations, directors’ duties and an action plan

In fact, 80% of companies worldwide now produce sustainability reports¹, and this trend is increasing. Companies may either wish to adopt sustainable policies and to publicise this as an ethical choice, or are strategically required to do so as their stakeholders become more demanding in view of increasing public scrutiny. However, for some companies, this is now also a legal requirement. 

^{1. KPMG, The time has come – The KPMG Survey of Sustainability Reporting 2020, December 2020 p. 10.}