Unlike financial audits, ESG assurance varies widely in form and substance, including the choice of metrics assured, the level of assurance, and assuror identity. We show that firms' decision to obtain ESG assurance is primarily driven by their adoption of ESG reporting frameworks and peer ...
Reporting Standards (GRI Standards) issued by the Global Governance Mechanism 72Supporting Rural RevitalizationReporting Initiative (GRI). Please refer to "GRI Content Index" on 68Shareholder''s Interests 73page 82 for the disclosure of each indicator used in this report.Compliance with the Law 74E...
Chopra,S.S.et al.(2024),“Navigating the challenges of environmental,social,and governance(ESG)reporting:The path to broader sustainable development”,Sustainability,16(2):606. Christensen,D.M.et al.(2022),“Why is corporate virtue in the eye of the beholder?...
Chemical Co., Ltd. (hereinafter referred to as referred to as the "Reporting Period"). Some Renminbi (hereinafter referred to as the "RMB"). the "Report"). ...
The automotive industry has also been under increasing pressure to address environmental, social, and governance (ESG) issues in recent years. As a result, ESG reporting has become a key concern for companies in the industry. However, there are several challenges associated with ESG reporting in ...
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Elematic will further align the company’s sustainability targets and performance reporting with SDGs. OUR KEY SUSTAINABILITY THEMES, TOPICS AND TARGETS Elematic’s sustainability themes and topics are based on in-depth understanding of or impacts and stakeholders’ expectations. Through targets and KPIs...
December 31, 2023. Based on the continuity and comparison of the reports, Some data and information are not limited in 2023. Publish mode Reporting Principle The report is released annually and is available for browsing or download on the company''s official website (https://www. ...
A global rulemaker is seeking stakeholder input on possible sustainability reporting standards for the mining industry, saying Tuesday that reporting for the sector remains inadequate. Announcing the start of a public comment period, the Global Reporting Initiative said that all companies involved in ext...
(governance) in its materiality assessment because it determined these to have the largest risk profiles when it comes to environmental impact, overall shareholder and consumer confidence and regulatory requirements. In this case, the company should look for ESG reporting frameworks that cover all ...