Author: Kniel, George Edward
The expectations for companies to disclose information are undergoing a transformation. Traditional financial disclosure practices are no longer sufficient to address increasing pressures to provide information related to sustainability practices and non-financial risks. The sustainability reporting landscape is rapidly evolving, leaving companies striving to keep abreast of changes and continually meet the shifting expectations of stakeholders in a highly fragmented and uncertain sustainability reporting landscape. Quite recently, a movement has begun towards integration of financial and sustainabilityrelated disclosures into a more singular, overarching and holistic view of how a company creates value. This paper explores one company’s experiences in sustainability reporting as they consider moving down the path towards integrated reporting. The paper contains a summary of the sustainability reporting landscape from the perspective of a global mining company, explores the practical challenges experienced to date, and concludes with recommendations aimed at preparing the company for the future.
EMBA Project - Simon Fraser University
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