
While investor focus on Environmental, Social, and Governance (ESG) is growing, many organizations are still unsure about what to report and how to collect and present their data. One concept that consistently comes up is “Materiality” – which are the aspects and impacts of a company’s operations that are relevant to ESG performance and disclosure.
This 8-page eBook explores ESG reporting from an EHS perspective, highlights similarities with ISO 14001 and ISO 45001, explains how EHS regulatory registers can serve as a baseline for materiality, and shows how software can support investor-grade ESG data and disclosures.