Published on: September 27, 2025 7:45 AM

“Accountability breeds Response-ability”, the words of Stephen Covey explain the various sustainability reports, ESG reports, UN-SDG mapping, and other publicly available data sources designed to establish an organisation’s environmental & social legitimacy in the eyes of stakeholders. These disclosure mechanisms are one of the best ways to distinguish green management from greenwashing. When a company publishes clear, comparable, third-party-verifiable information about its climate exposures, GHG emissions, transition plans and governance, stakeholders can separate genuine commitments from marketing spin. When a new business ideology enters the market, it is first followed by voluntary disclosure, as some firms lead by example, and over time, disclosure becomes formalised and finally mandatory. Corporate Social Responsibility (CSR) began with voluntary statements, matured into best practice reporting frameworks, and in many countries evolved into mandatory disclosures and governance obligations. The same arc can be witnessed for sustainability and climate change-related policies and initiatives.

Corporate Social Responsibility (CSR) began with voluntary statements, matured into best practice reporting frameworks, and in many countries evolved into mandatory disclosures........

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