ESG Reporting and Information Disclosure

Select based on requirements: GRI for comprehensive stakeholder reporting, SASB for investor-focused industry-specific disclosure, TCFD for climate risk disclosure, and ISSB for emerging global unified standard. Many companies use GRI + SASB combination.

Key indicators include: total GHG emissions (Scope 1+2), carbon intensity per product, total energy consumption, clean energy ratio, water consumption, wastewater discharge, solid waste generation, and solid waste recycling rate. Track trends over time.

Annual publication is standard practice, aligned with annual report timing. Some companies provide quarterly updates for key metrics. Reports should be published within 3-4 months after fiscal year end for timeliness.