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Requirements to disclose non-financial performance are steadily increasing for companies and their boards of directors. For larger companies, legal requirements are becoming more stringent, while smaller companies are being weighed down by the expectations of their larger customers and financial market partners. Today, it is no longer enough to report a few key figures and … Continued

Materiality assessments are key to getting to the heart of the environmental, social and governance (ESG) issues that affect a specific company and its stakeholders. Not all ESG issues affect every company, and a materiality assessment is the process of identifying the relevant issues and deciding how much they matter to an organization. Materiality assessments … Continued

Goal Clariant is a leading global provider of specialty chemicals. Before 2016, the company annually released a traditional financial report and a sustainability report meeting the requirements of the Global Reporting Initiative (GRI) and the United Nations Global Compact (UNGC). In 2016, Clariant decided to embark on the ambitious goal of publishing an Integrated Report, … Continued

Institutional investors, asset managers, financial institutions and other stakeholders are increasingly using environmental, social and governance (ESG) ratings and rankings to evaluate and measure the ESG performance of companies over time and against their peers. Expectations of good ESG performance are becoming mainstream, as evidenced by the fact that the world’s largest institutional investors, such … Continued