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  • This unit highlights the importance of sustainability reporting frameworks, such as GRI, SDGs, and SASB, in assessing environmental, social, and governance (ESG) performance. These frameworks help organisations measure their impacts and establish meaningful KPIs.

    It explores environmental KPIs like emissions, water consumption or waste generated, showing how they align with global sustainability goals. Social KPIs covering areas such as employee well-being, diversity, and human rights are discussed, along with the Social Return on Investment (SROI) framework for valuing social outcomes.

    The lecture also examines governance KPIs, including board diversity and ethical practices, demonstrating how strong governance fosters trust and accountability.