Corporate sustainability reporting desperately needs to up its game in order to align company-level sustainability performance with the broader systems-level ambitions of the 2030 Agenda for Sustainable Development and COP21, the United Nations climate change conference, according to a new report from the United Nations Environment Programme (UNEP). For example, while 95% of the 108 companies researched in the report disclose their greenhouse gas (GHG) emissions, only a mere 8% set GHG emissions reduction goals in the context of the science-based target of limiting global warming to 2 degrees Celsius – the central goal of COP21.
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