Objectives On completion of this tutorial, you will be able to:

• Recognize the uses and importance of sustainability reporting
• List and compare key reporting guidelines and standards
• Recall the process for selecting an approach to sustainability reporting

Tutorial Overview Investors wishing to pursue strategies that incorporate ESG into the decision-making process - need reliable, accurate, comparable, and timely information about relevant environmental, social, and governance (ESG) factors. Increasingly, they are demanding that companies provide this information in a regular and structured manner. In response, many businesses are producing sustainability reports, often using global guidelines and standards to guide their data provision. This tutorial provides an overview of sustainability reporting and key global reporting guidelines and standards. Prerequisite Knowledge ESG - Primer Tutorial Level: Intermediate Tutorial Duration: 70 minutes