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TOPIC 6 PART A: SUSTAINABILITY REPORTING - Coggle Diagram
TOPIC 6 PART A: SUSTAINABILITY REPORTING
Concept
report to show the company can going concern that focus on financial (economy) and non financial information (environment, social & governance)
Content elements
Economy
Environment
Social
Governance
Specific sustainability report
Social
Human right reporting
Environment
Carbon reporting
Water reporting
e-waste
Climate change reporting
Relate to the risk
Transition risks
Physical risk
Relate to opportunity
Natural capital reporting
Sustainability standards
GRI
ISSB