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Singapore, 23 October 2018: Today, the World Business Council for Sustainable Development (WBCSD) released the ESG Disclosure Judgement Handbook. It’s designed to help companies strengthen disclosure processes and practices around environmental, social and governance (ESG) issues. The Handbook is open for public consultation until 29th January 2019.  

The Handbook – created by WBCSD’s Purpose-driven Disclosure project (PDD) - provides practical steps and guidance on key questions and decisions relating to ESG disclosure. The goal is to help support more effective and efficient disclosure practice.  

The absence of agreed objectives, standards and norms for external disclosure mean that sustainability reporting often takes place against a background of uncertainty.   

The judgement process described in this Handbook is intended to help companies evaluate what ESG information to disclose and considers communication objectives, audience and various routes or channels for disclosure, among many other key questions.  

“This Handbook builds on established accounting practice guiding the assessment, documentation and judgement associated with decision-making,” said Rodney Irwin, Managing Director, Redefining Value and Education at WBCSD. “We believe that for sustainability to truly become mainstream, ESG decision-making and reporting processes must adopt more of the characteristics and rigor associated with management and financial accounting professional judgement.” 

Read the ESG Disclosure Judgement Handbook for insights on improving reporting practices, and provide feedback using this survey link and pdd@wbcsd.org.