Documents/GRI/2: Report or Explain

2: Report or Explain

[Host a] ​convening space for everyone who wants to drive sustainability disclosure as a mainstream management and accountability tool.

Other Information:

Report or Explain Campaign Forum -- ​A convening space for everyone who wants to drive sustainability disclosure as a mainstream management and accountability tool. What is it? The Report or Explain Campaign Forum is open to all who believe that sustainability reporting is necessary and beneficial – that companies should reveal their performance or the reasons why they don’t. There are many ways to do this, for example through regulation. Sustainability reporting does not necessarily need to be mandatory: If regulators were to adopt a report or explain policy, companies could still be free to choose what information to disclose. Such an approach could persuade more companies to report rather than to explain why they don’t, and provide markets and society with information to judge their choices. The Report or Explain Campaign Forum tracks global initiatives to advance the goal of mainstreaming environmental, social and governance disclosure. The Forum has the latest news about how organizations are pursuing their plans towards the goal of a widespread ‘report or explain’ culture. The Forum gathers and shares vital information about: * where and how sustainability reporting is building momentum and increasing in popularity * where and how minimum environmental, social and governance disclosure regulation has been advocated or implemented * where and how regulatory measures complement voluntary and private initiatives * where and how perspectives are shifting from asking “Why do you report” to “Why don’t you report ?” The Campaign Forum is championed by a wide range of organizations. Campaign Forum participants advance the sustainability reporting agenda in a number of ways: * Organizations can join and contribute to the Campaign Forum, sharing information on developments and initiatives on the disclosure of sustainability information * Companies can show support publicly for the Report or Explain Campaign Forum * Committed individuals and civil society can call on companies and regulators for a substantial change on disclosure and transparency * Governments can initiate minimum sustainability disclosure regulation

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