The World Economic Forum, in collaboration with Deloitte, EY, KPMG and PwC, has published a white paper that compiles 56 harmonized standards and metrics and disclosures related to sustainability reporting.

Þetta eru leiðbeiningar sem rekstrareiningar af öllum stærðum og gerðum geta nýtt sér í upplýsingagjöf.

The recommended metrics are organized under four pillars that are aligned with the SDGs and principal ESG domains: Principles of Governance, Planet, People and Prosperity. They are drawn wherever possible from existing standards and disclosures, with the aim of amplifying the rigorous work already done by standard-setters rather than reinventing the wheel. The metrics have been selected for their universality across industries and business models, but the intention is not to replace relevant sector- and company-specific indicators. Companies are encouraged to report against as many of the core and expanded metrics as they find material and appropriate, on the basis of a “disclose or explain” approach