Purpose-Driven Disclosure (PDD)

This project focuses on the role of externally reported company information in enabling better decision-making and outcomes for companies and investors. Our goal is to help companies disclose relevant, decision-useful information – that is, information with a purpose – meeting the needs of investors, supporting moves towards capital markets that properly value and reward inclusive sustainable business practices.

The challenge

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 business case

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 solution

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.

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