Social and Environmental Performance Reporting (OI4732)

This metric is intended to capture whether or not the organization reports its social and environmental performance. Examples of information that may be included in performance reports, to footnote, include: social and/or environmental metrics or outcomes (e.g., metric tons of carbon offset), targets related to the organization's social and/or environmental goals and progress against these goals, and third-party validation of the information shared, among other information.

Examples of how the results of performance reporting may be disseminated, to footnote, include: disclosed privately or publicly, shared via the organization's national/regional/global networks, or published in the organization's annual report (sometimes sent, for instance, to a regulatory body). Organizations typically provide this information to relevant stakeholders annually and in the form of a report that allows comparison to past reporting periods.

Organizations are also encouraged to footnote whether their performance reports are independently audited.

Organizations are encouraged to report this metric in conjunction with Social and Environmental Targets (OD4091) and Social and Environmental Performance Risk Assessment (OI9106).