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The ERA of ESG Reporting ��Between Hope and Reality ��

Presented by: Amr ElAlfy

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Sustainability Reporting Frameworks

GRI Standards

Help businesses, governments, and other organizations understand and communicate the impact of business on critical sustainability issues.

Integrated

Reporting Framework

Help organizations explain how they create value over the short-, medium-, and long-term, both financially and non-financially, through integrated reporting.

SASB Standards

Help businesses around the world identify, manage and report on the sustainability topics that matter most to their investors.

TFCD

Voluntary, consistent climate-related financial risks recommended for companies to disclose to investors, lenders, insurers, and other stakeholders.

SDGs

The UN Sustainable Development Goals are a collection of 17 global goals for the year 2030. They address global challenges, including poverty, inequality, climate, environmental degradation, prosperity, and peace and Justice.

CDP

Questionnaires and scoring that help organizations to measure, manage, reduce, and disclose their impact on the environment, and build resilience, while providing greater transparency to the market.

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ESG?

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Fink and ESG Experts?

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PG. 5

2020

2021

2022

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Current Updates in Sustainability Reporting

Image Source: https://www.esgprofessionalsnetwork.com/an-infographic-of-the-esg-reporting-landscape/

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The SDGs and the Global Sustainability Agenda

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Image source: https://www.researchgate.net/publication/353555440_A_Framework_for_Evaluating_and_Disclosing_the_ESG_Related_Impacts_of_AI_with_the_SDGs/figures