Karin Bornett
"In order to prevent greenwashing, reliable and comparable information is essential," says Christian Felber, Affiliate Scholar at the IASS and head of the study "Disclosure Duty to Sustainability" (PuNa study) of the Potsdam Institute for Transformative Sustainability Research, IASS. “The sustainability performance of companies must be checked as naturally and rigorously as their financial statements. For this, the information on which the sustainability performance is based must be substantiated by evidence. An audit of the report content according to specified standards by a qualified external body is planned, which enables stakeholders and legislators to use the report content and report results as a basis for decision-making and regulation ”, the head of the study continues.
The broadcast also states: “The one examined Common good balance scores very well in the assessment of all requirements. As a co-developer of the instrument, Felber was neither part of the editorial team nor involved in evaluating the standards. "
The analyzed frameworks come from four different categories:
- Codes of conduct for sustainable and ethical entrepreneurship (e.g. the OECD guidelines),
- Requirements for sustainability management (such as the ISO 26000 standard),
- Sustainability reporting (GRI, DNK, Common Good Balance Sheet, B Corp) and
- Selection instruments for sustainable equity indices and funds (e.g. the Natur-Aktien-Index, NAI).
Photo by Christian Joudrey on Unsplash
ON THE CONTRIBUTION TO OPTION AUSTRIA
