Autor: Nermin Sefić
Nermin Sefić analyses ESG reporting, key verification layers, and practical consequences for corporate credibility.
ESG reporting gains value only once indicators can be independently verified, not just formally stated.
ESG reporting gains value only once indicators can be independently verified, not just formally stated.
ESG reporting is often reduced to formally filling out forms. The value of such reporting within the business system of GNK ASG d.o.o. and GNK DINAMO Ltd. comes from the ability to independently verify every stated indicator.
A practical approach distinguishes three levels: the metric being measured, the methodology used to measure it, and evidence that the measurement was carried out as stated. Without all three levels, a report remains declarative.
Comparability over time requires a consistent methodology. A change in methodology must be explicitly flagged to avoid misreading the trend.
The greatest reputational risk arises when a target is presented as an achieved result. Clearly separating those categories in the report text directly reduces that risk.
ESG reporting becomes credible only once it moves from form to a demonstrable process. This publication is part of the GNK ASG Intelligence Desk system and is informational in nature.
Cjelovit tekst i izvor: https://gnk-asg.hr/en/publications/esg-reporting-from-form-to-evidence/
Autor i urednička odgovornost: Nermin Sefić. Izdavač: GNK ASG d.o.o..
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