
Reporting on sustainability is no longer just an effort to portray good corporate citizenship alongside ‘normal’ business operations. Today, being a sustainable business – an organization that integrates environmental and social performance with financial results – is a growing imperative, and reporting should reflect this new reality. The finance function has a central role in supporting sustainability -- a role that is expanding as sustainability requirements evolve.
Historically, finance was called upon to provide analytical support for overall assessment of sustainability initiatives. Now finance is often charged with measuring, and reporting sustainability performance – the range of impacts on the environment and society as well as financial performance.
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