The State of ‘S’ Reporting in ESG
ASX100 Reporting
on the ‘S’ in ESG
In this CSI UNSW report, we draw on analysis of how ASX100 companies had voluntarily reported on their Social (S) performance to see what is most reported and compare this with similar global analysis. Drawing comparisons with the mandating of standards for climate disclosures, we identify several gaps that companies could consider addressing to standardise their S reporting and move beyond inherent social benefits.
