The mandatory sustainability reporting for companies began/has begun as early as 2024, with the following key areas covered:
Environmental Performance, Social Impact, Governance Practices, Sustainable business Practices, Climate related disclosures, Stakeholder engagement, Assurance and Verification.
For instance, environmental performance includes reporting on greenhouse gas emissions, energy consumption, water usage, waste management, pollution, biodiversity impacts, and other environmental indicators relevant to the company's operations.