Corporate reporting is rapidly changing. With a myriad of different reporting frameworks and a dynamic regulatory environment responding to global challenges, corporate reporting and clearly articulating commitments, challenges and opportunities to shareholders and stakeholders are becoming increasingly important.
The JSE recently launched the JSE Sustainability Disclosure Guidance, as well as the Climate Disclosure Guidance. The guidance serves as an umbrella for sustainability/climate-related disclosure and is broadly linked to international initiatives within the global sustainability landscape. The guidelines provide a detailed overview of what to include/consider when a company discloses on sustainability considering the changes in the sustainability landscape and how this pertains to South Africa.
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