Demand for relevant, comparable, and decision-useful sustainability-related information continues to grow as investors seek to understand the sustainability performance of investee companies and allocate capital in line with a net zero future.
The current proliferation of mandatory and disclosure requirements, with varying levels of adoption across different jurisdictions, has resulted in a fragmented global reporting landscape. This has created substantial challenges for investors, who seek consistent approaches to sustainability disclosures that can facilitate cross-border investment and enable meaningful comparison between holdings.
In collaboration with members of our Policy Steering Group, IIGCC has drawn together a set of investor expectations of corporate sustainability disclosures to support investors’ sustainability information needs, regardless of the jurisdiction in which they operate.
These expectations will form the basis of our high-level advocacy and engagement with relevant policymakers, regulators and standard bodies in the UK, the EU and globally.
