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ESG Disclosure Handbook

ESG Disclosure Handbook2 ESG Disclosure Handbook ESG Disclosure Handbook 3 Contents1. Foreword42. ESG Disclosure Handbook Purpose and objectives5 Introduction5 What is the ESG Disclosure Handbook and who is it for?5 Why is this Handbook needed?6 How to use the handbook7 Structure of the handbook8 How the Handbook fits into the corporate reporting landscape 83. Process overview104. Key questions11 Key question 1: why report ESG information?11 Key question 2: for whom should ESG information be reported? 13 Key question 3: where should ESG information be reported?15 Key question 4: what ESG information should be reported?16 Key question 5: how should ESG information be prepared and presented?

the company operates, its stakeholders, ethical choices ... As ESG reporting requirements evolve, become more complex and add new features, such as the demand for forward-looking, investor-grade information, companies ... promoting …

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