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  1. ESG metrics: From checklists to capabilities | McKinsey

    Sep 16, 2025 · Each cluster includes a list of issues discussed throughout the study and is further segmented into four vertical rows representing the income levels of the countries where these issues …

  2. Sustainability assurance practices: a systematic review and future ...

    Nov 17, 2021 · The need for assurance of sustainability reports not only enhances the reputation but also adds more value to the organisation’s planning, monitoring, and accountability. We highlight …

  3. Insights into Sustainability Reporting: Trends, Aspects, and ...

    Dec 14, 2023 · This review aims to provide a comprehensive synthesis of the coverage of sustainability reporting (SR) aspects within the corpus of qualitative SR literature.

  4. Validation of Diverse Perspectives → Area → Sustainability

    The objective of Validation of Diverse Perspectives is to formally recognize, assess, and incorporate varied viewpoints, particularly from marginalized or underrepresented stakeholders, into decision …

  5. This document describes the main global sustainability reporting standards and frameworks, covering those already in operation and those that are likely to materialise in the near future.

  6. The list of countries requiring some level of reporting on climate and sustainability efforts is expanding rapidly, including major economies such as Brazil, Canada, Japan, New Zealand, Singapore, and the …

  7. To investigate existing validation viewpoints and approaches, we analyse a broad academic literature and conduct a survey among practitioners.

  8. metrics. Three sub-categories are used to categorize the metrics at varied scales or measurement boundaries. They are the ecosystem, building - environment, and building scales. Examples of …

  9. ISSB reporting guide: 10 core steps for implementation

    May 23, 2025 · We've put together a step-by-step guide built around ten core steps – from identifying relevant risks to preparing for assurance – to implement ISSB-aligned sustainability disclosure. Each …

  10. Below are the three pillars of sustainability, each with 6 broad topics that relate to its respective pillar. A brief explanation of each topic is given, along with example re-search activities or goals that might …