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Sustainability Reporting

Showcase performance, balance disclosure of risks and opportunities, and empower decision-making through sustainability reporting.

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Overview

In an era where corporate responsibility is non-negotiable, the need for sustainability reporting has become paramount for companies striving for long-term success. While sustainability reporting has increasingly become a regulatory requirement in several jurisdictions, including the Philippines (SEC guidelines), it is also a powerful tool for investors and analysts to gain insights on a company’s sustainability performance covering ESG (Environmental, Social, and Governance) aspects, to aid their analysis during valuation; and for other stakeholders to learn how the business copes with its sustainability challenges. Catering to these needs through sustainability reporting can be challenging.

At ECCI, we perceive this challenge as an opportunity for innovation and growth. Our approach to sustainability reporting goes beyond mere compliance; it’s about crafting a narrative that resonates with stakeholders and empowers decision-making. 

Through a combination of industry knowledge, regional experience, sustainability expertise and technology, we offer a suite of tailored solutions designed to streamline the reporting process – from establishing a robust sustainability strategy to aligning with global reporting standards.

Reporting Framework

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Double materiality

While there are several global standards and frameworks, what will suit your requirements? To answer this question, it is important that you know the concept of double materiality.

Double materiality suggests duality and addresses both financial and impact materiality.

Financial materiality outlines how Environmental, Social and Governance (ESG) issues impact the financial performance and prospects of a company. It adopts an outside-in perspective. 

On the other hand, impact materiality examines the potential impacts of a company’s activities on ESG aspects, adopting an inside-out perspective. 

A double materiality approach integrates both financial and impact materiality, emphasizing the importance of balancing outside-in and inside-out perspectives.

GRI Standards

  • Offers a comprehensive view of your organization’s sustainability performance. 
  • Designed for a broad range of stakeholders, such as employees, customers, regulators, and the public.
  • Enhances stakeholder engagement, improves risk management, drives performance improvement, enhances reputation and brand value, and fosters innovation by identifying opportunities for sustainable business practices.

SEC Sustainability Reporting Guidelines

  • Intended to assist Philippine PLCs (Publicly Listed Companies) to evaluate and manage their sustainability performance and impacts.
  • Ensures compliance with regulatory requirements established by the SEC Philippines, fostering transparency and accountability. 
  • Improves your organization’s credibility, attracts investors, and strengthens stakeholder trust and confidence.

IFRS S1 and S2

  • Most recently launched reporting standard with the promise to integrate and consolidate existing global sustainability reporting standards.
  • Built on TCFD recommendations and expanded for holistic coverage beyond climate.
  • Enhances transparency and comparability of sustainability information, aids in identifying and managing sustainability and climate-related risks, and improves your organization’s reputation and credibility.

 

SASB Standards

  • Built on industry-specific sustainability disclosure topics and issues that have a material impact on your organization’s financial performance.
  • Provides investors and other capital market participants with standardized, comparable, and decision-useful information.
  • Fosters transparency, improves investor confidence, mitigates risks, and drives value creation by aligning sustainability disclosures with investor interests and industry-specific challenges.

Integrated Reporting (IR)

  • Provides investors, shareholders, and other stakeholders a holistic view of your organization’s strategy and performance by integrating financial and non-financial information in a single report.
  • Works around six categories of capital that help create organizational value.
  • Promotes better decision-making, fosters trust with stakeholders, and allows you to address non-financial elements that affect your long-term business value.

How We Can Help?

 Maturity Assessment

 Maturity Assessment

Assess the organizational current state from a sustainability management perspective.

Maturity Assessment

 Maturity Assessment


Assess the organizational current state from a sustainability management perspective.

Materiality Assessment

 Materiality Assessment


Identify and prioritize key sustainability issues that impact your business and stakeholders.

Stakeholder Engagement Facilitation/Review

 Stakeholder Engagement Facilitation/Review


Map key stakeholders gain critical insights consistently.

Data Consolidation/Analysis

 Data Consolidation/Analysis


Data consolidation with standardized templates and analysis for performance insights.

Report Drafting and Editing

 Report Drafting and Editing


Craft a compelling sustainability narrative, compliant with reporting standards.

Report Design

 Report Design


Design a visually appealing report to communicate key messages.

Sustainability Strategy/Roadmap

 Sustainability Strategy/Roadmap


Develop a sustainability roadmap aligned with your organizational goals.

Benefits

Our Portfolio

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