Connected Reporting Framework
This guidance is focused on how environmental and social sustainability factors can be reported using a connected reporting approach. It is primarily intended for use within the Annual Report and Accounts, within investor presentations, or as part of internal reports to management.
The aim of this guidance is to provide organizations with a simple approach to making this connection between strategic direction, financial performance and environmental and social considerations, and is broken down into three key steps:
1. Connecting business strategy and sustainability
The identification of material sustainability issues and description of how each of these impact on the organization's strategic objectives.
2. Key Performance Indicators (KPIs) and actions taken
The evaluation of action taken to address each material sustainability issue and the identification of KPIs to measure performance.
3. The Connected Performance Report
A balanced assessment of progress against agreed targets and towards intended outcomes.