The public debate on sustainability topics has been growing in recent years, but for various reasons sustainability strategies have remained in the background. In fact, if sustainability reporting has always been governed by international standards such as the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB) or, more recently, by the CSRD provisions, the sustainability strategy has been seemingly left behind on this stance too, occasionally benchmarked against principles and standards such as AccountAbility (AA) or GRI aspects, but not being subject to local transposition and, therefore, bringing no responsibility or obligation to comply. On the other hand, even where sustainability strategies exists, there are multiple cases where it is decoupled from the business strategy, which creates an unproductive gap between growth and transformation objectives.
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