Navigating a greener world: Sustainability reporting obligations, directors’ duties and an action plan
28 June 2021
“Sustainability is our business”, is a phrase that many companies insert into their sustainability reports, reflecting the increasing trend for companies to showcase their sustainability credentials.
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.