Example: tourism industry
ESG-hoved- og nøgletal i årsrapporten
Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation (af WEF). Flere af ESG-nøgletallene indgår i Finansforeningen / CFA Society Denmarks Nøgletalsvejledning. Det anbefales at bringe ESG-nøgletallene sam-men med selskabets finansielle oversigt over hoved- og nøgletal.
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Regnskabsvejledning for klasse B- og C-virksomheder
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