Business leaders need to keep up with rapidly evolving sustainability reporting requirements because there has been a growing expectation from various stakeholders for companies to report on their operations’ impact on the environment, people and financial performance.
to improve the quality of data and information provided to investors to make more sound decisions; and finally Though we have seen reporting improve over time, providing investors with more transparency, there is still ample room for improvement. Thus, the disclosure guidance is a step in the right direction towards achieving this. Though voluntary, we hope companies will welcome the concept of disclosing better, more consistent and reliable information. This, in turn, will aid better investment decision-making on capital and enable investors to price the respective risks fairly.
A pivotal point made by Olano Makhubela, the Divisional Executive for Retirement Funds Supervision of the FSCA, is that
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