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Find your way… and tell your story
The implementation of IFRS Sustainability Disclosure Standards has begun in earnest, with companies now thinking about the look and feel of their sustainability reporting.
There are lessons to be learned from the first wave of reporting under European Sustainability Reporting Standards (ESRS). There, companies’ efforts to comply with the existing requirements often overwhelmed their ability to communicate their stories and strategies effectively.
IFRS Sustainability Disclosure Standards, on the other hand, while requiring companies to disclose material information about sustainability-related risks and opportunities, allow more flexibility in how to format and present that information.
This flexibility is an opportunity. You can tailor the disclosures to your unique circumstances and to meet jurisdiction-specific requirements — and you can tell your strategic story. There is no one size fits all, and the right presentation approach may depend on your industry, and your company’s size and complexity, among other factors.
For that reason, this publication is a collection of examples rather than a single illustrative sustainability report.
Our objective is to guide and inspire — to demonstrate the flexibility, scalability and connectivity embedded in IFRS Sustainability Disclosure Standards.
We invite you to use this guide as a practical resource to help you find your way as you begin reporting under IFRS Sustainability Disclosure Standards.
We welcome feedback and look forward to ongoing dialogue to support high-quality, decision-useful sustainability reporting.
Mark Vaessen
Julie Santoro
Tomokazu Sekiguchi
KPMG global corporate and sustainability reporting leadership team
KPMG International Standards Group