Disclaimer
The information contained in the website is solely intended for professional investors. Some funds shown on this website fall outside the scope of the Dutch Act on the Financial Supervision (Wet op het financieel toezicht) and therefore do not (need to) have a license from the Authority for the Financial Markets (AFM).
The funds shown on this website may not be available in your country. Please select your country website (top right corner) to view more information.
Neither information nor any opinion expressed on the website constitutes a solicitation, an offer or a recommendation to buy, sell or dispose of any investment, to engage in any other transaction or to provide any investment advice or service. An investment in a Robeco product should only be made after reading the related legal documents such as management regulations, prospectuses, annual and semi-annual reports, which can be all be obtained free of charge at this website and at the Robeco offices in each country where Robeco has a presence.
By clicking Proceed I confirm that I am a professional investor and that I have read, understood and accept the terms of use for this website.
Sustainable Investing
Sustainability reporting
Sustainability reporting is the act of disclosing the environmental, social and governance (ESG) policies of an organization, and the impact these policies have on both internal performance and on wider society.
Sustainability reporting standards
Over the past decades, many initiatives have started to focus on better disclosure by companies. One of the main sustainability reporting standards was developed by the Global Reporting Initiative (GRI), an independent organization founded in the US in 1997 and now headquartered in Amsterdam. It lists 36 standards that companies should try to meet, ranging from its carbon footprint, waste and effect on biodiversity (E) to occupational health and safety, non-discrimination and local rights (S), and policies for anti-corruption, competitive practices and tax payments (G). GRI standards have now been adopted in 90 countries, though not all 36 items will be applicable on a case-by-case basis.
Other organizations offer more bespoke reporting standards and services for client members. These include the Carbon Disclosure Project, which encourages companies to calculate their environmental impact and has various tools to facilitate this. Of the UN’s Sustainable Development Goals, SDG 12 (responsible consumption and production) has a specific target, 12.6, which encourages companies “to adopt sustainable practices and sustainability reporting".
