This document outlines the findings and key insights of a series of global workshops between business, investors and stakeholders about the environmental, social and governance (ESG) and sustainability aspects of company performance evaluation.
These workshops build on the learnings of the WBCSD, UNEP FI and key stakeholders from their work on ESG and sustainability reporting and disclosure, and responsible investment through the years.
The WBCSD has been working with its membership of leading global companies and key stakeholders, such as the GRI, on corporate best practice and the advancement of sustainability reporting since 1995. The WBCSD has also developed many tools, such as the GHG Protocol and others, to help companies measure and report their management of sustainability issues to stakeholders.
UNEP FI, together with a range of partner organizations and key stakeholders worldwide, has pioneered the work of the United Nations with the global financial sector, comprising investment firms, insurance companies and banks, to integrate ESG factors into fundamental financial analysis, decision-making and reporting since 1992.
Over the past decades, the WBCSD and UNEP FI have been working with key stakeholders to articulate the materiality of ESG factors and sustainability to companies, investors and financial institutions, and to advance global reporting and disclosure guidelines in these areas.