How materiality drives improved sustainability reporting

Source: GreenBiz, 28 January 2014

Numerous external forces are converging to create increased awareness of environmental, social and governance (ESG) factors.

These forces are challenging CFOs to reconsider a traditional reporting model that may not effectively meet today’s information needs. Today, 60 percent of CFOs at large global enterprises with average annual revenue of at least $17 billion, believe sustainability challenges will change financial reporting and auditing.
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