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For the First Non-financial Report: A Checklist to Get into Gear

In: Investor Relations and ESG Reporting in a Regulatory Perspective

Author

Listed:
  • Poul Lykkesfeldt
  • Laurits Louis Kjaergaard

Abstract

Strategically embracing non-financial reporting and stakeholder capitalism comes from the top-down, recognised by the UN Global Compact (UNGC). Therefore, senior management and the IRO must have the board of directors to formally take the initiative and to set the ESG agenda. Before commencing on designing metrics and targets based on taxonomy and CSRD of relevant principles, the company needs to identify the most appropriate framework. The annual report is the most critical IR tool for any IRO. It should be the foundation of investor communication and the most essential source for the financial community to receive complete and comprehensive information.

Suggested Citation

  • Poul Lykkesfeldt & Laurits Louis Kjaergaard, 2022. "For the First Non-financial Report: A Checklist to Get into Gear," Springer Books, in: Investor Relations and ESG Reporting in a Regulatory Perspective, chapter 0, pages 283-289, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-05800-4_36
    DOI: 10.1007/978-3-031-05800-4_36
    as

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