Connecting EHS And Sustainability Disclosures For Organizational Objectives

Executive Summary

Sustainability historically focused on environmental indicators but has since evolved to encompass a broad range of environmental, social and governance issues. These metrics have become increasingly important in corporate reporting. Although primarily still voluntary, sustainability disclosures have become a competitive necessity in many industries, and help corporate stakeholders measure firms’ long-term value creation, outlooks and risks.  Incorporating sustainability into the evolving EHS role can be viewed as extending internal EHS activities beyond a firm’s four walls to include the broader environment, local communities and society. This report serves as a lens for EHS managers to: 1) understand the key drivers and value behind the trend of integrated EHS & Sustainability (EHS&S) reporting; 2) highlight firms’ key activities in overcoming transitional challenges; and 3) create awareness of three scenarios of aligned reporting in business today.