Purpose-Driven Disclosure (PDD)

For many businesses, managing multiple disclosure demands and increasing stakeholder pressure for environmental, social and governance (ESG) information is an ongoing challenge. Investors are increasingly a key audience, seeking to assess a company’s performance and prospects. But varied approaches, practices and additional complexities, lead to difficulties getting “decision useful” information about ESG risks and opportunities into the hands of investors.

The Purpose-driven disclosure project seeks to identify, develop and support corporate disclosure practices that:

• Appropriately respond to, reflect and prioritize objectives, aims and practical challenges among companies.
• Align corporate disclosure with the demands and needs of financial market participants.
• Support moves towards capital markets that evaluate, value and reward inclusive sustainable business practices.

The purpose-driven disclosure project provides practical resources addressing key disclosure questions, dilemmas and decisions to support effective and efficient disclosure practice:

• The ESG Disclosure Handbook helping companies address the key questions that really matter - why, for whom, what, how, how much and where to report.
• A Library of Indicators supporting measurement, monitoring and communication of ESG impacts, dependencies, risks, opportunities and performance, available on the Reporting Exchange platform.