Introduction
The first article on ESG and sustainability reporting gave an
overview of world, continental, regional and national status quo on
environment, social and governance issues as well as initiatives
being done to ensure sustainability given legal and regulatory
standards, at both international and local level. Part 2 focused on
IFRS S1 which provides for general disclosure of sustainability
related financial information in view of ZSE Practice Note No. 16,
outlining the minimum requirements for an organisation to comply
with the standard and regulatory provisions. The theme for part 3
was climate related disclosures and what it entails as well as
linkage to local regulatory requirements. Part 4 is the last
instalment of the 4 part series which will outline the approaches
that can be used by large corporates and small and medium
enterprises (SMEs) to ensure compliance with ESG and sustainability
reporting.
