Business and climate change have mutual impacts on each other. Business influences climate change with climate-related reporting today laying more emphasis on different business models’ carbon footprint while climate change does sway business models to some extent with the reporting promoted by Task Force on Climate-related financial disclosures (TCFD) focusing on financial implications of climate change on business models. Hence, what TCFD aims to achieve is to develop a framework that allows the voluntary, consistent climate-related financial risk disclosure to investors, lenders, insurers, and other stakeholders.

将数据收集过程化系在 esg 报告中十分重要的一步, 因为其直接影响数据的准确性和可靠性, 进而决定成个报告慨内容同质素。

持份者的参与，作为获取持份者意见和关注重点的一种方法，是在GRI框架下编写可持续发展报告的重要组成部分，可以帮助公司根据持份者的期望制定适合自身发展模式的可持续性战略。