Introduction

At its’s basic level, financial reporting information is required to the satisfy the needs of the users of this data. These users transcend all areas of life, from a general citizen to the chief executive of a listed company.

This mirrors the footprint that sustainability practices has on society as it impacts us all and we all have a vested interest to understand our own impact on both supporting sustainable employment practices & the extent to what we invest in has impacted on the natural resources of the earth.