世界基准联盟（WBA）：2024强化企业问责机制：强制性企业报告推动可持续企业绩效的案例分析报告（英文版）（26页）.pdf

1、 How to strengthen corporate accountability:The case for unlocking sustainable corporate performance through mandatory corporate reporting Joint report by GRI and the World Benchmarking Alliance September 2024 How to strengthen corporate accountability:the case for unlocking sustainable corporate pe

2、rformance through mandatory corporate reporting 2 Table of contents Introduction 3 Key findings and recommendations 4 The role of corporate sustainability reporting 5 WBAs Core Social Indicators and GRI Standards 8 The relation between WBAs CSI scores and GRI Standards 11 Analysis and key findings 1

3、2 Recommendations for UN Member States 20 Conclusion 20 Annex 1.WBAs core social indicators 21 How to strengthen corporate accountability:the case for unlocking sustainable corporate performance through mandatory corporate reporting 3 Introduction The United Nations will hold a Summit of the Future

4、on 2223 September 2024.This event is being billed as an opportunity to enhance cooperation on critical challenges and address gaps in global governance.It should also reaffirm existing commitments,including to the Sustainable Development Goals(SDGs)and the United Nations Charter,and move towards a r

5、einvigorated multilateral system that is better positioned to positively impact peoples lives.At this summit,Member States will consider how to deal with todays challenges,as well as future threats.The imperative to engage companies towards sustainable development efforts lies at the heart of the di

6、scussions around the UN Summit for the Future.This report explores the pivotal role of corporate sustainability reporting,particularly the leveraging of GRI Sustainability Reporting Standard(GRI Standards),in advancing sustainable development agendas and fostering corporate accountability.It was joi