沒有組織可以或不需要根據每套標准進行報告。 需要選擇什麼是最合適的選擇。 例如,GRI和SDG旨在面向全球受眾,DJSI,CDP和SASB都是投資者關注的焦點。 DJSI和GRI涵蓋範圍廣泛的環境,可持續性和治理(ESG)問題,而CDP專注於氣候變化,水和森林。 企業應該採取戰略性的報告方式,只選擇那些產生最大價值並與其最相關的工具。

No organisation can or needs to report against every set of standards. A choice will need to be made about what is most appropriate. For example, the GRI and SDGs are intended for global audiences, the DJSI, CDP and SASB are investor focused. DJSI and GRI span a wide range of Environmental, Sustainability and Governance (ESG) issues, whereas CDP focuses exclusively on climate change, water and forests. Businesses should take a strategic approach to reporting and choose only the tools that generate the most value and are most relevant to them.

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