The sustainability reporting frameworks and processes need to consolidate and harmonise. This process is
well underway with the joining of forces between organizations such as CDP, the Climate Disclosure
Standards Board (CDSB), the Global Reporting Initiative (GRI), The International Integrated Reporting
Council (IIRC) and the Sustainability Accounting Standards Board (SASB). Sustainability disclosure is at the
top of the agenda for many, creating momentum towards simplifying the corporate reporting landscape.