New Research Report topic 15

[@shaikbindawood]

Environment/sustainability related strategies are not always linked to financial goals or financial performance cannot be easily linked directly to a sustainability strategy (for example emission target, water abstraction, workforce diversity). This challenge is compounded by the limitation of publicly available information that can help link a strategy to the financial performance. How extensive is the financial performance evaluation expected to be? Can this evaluation be limited to performance measurement of these goals (i.e. C02 emission, cubic meters, %of x gender)?

[@bscappliedaccounting7796]

This is a very interesting point. The RAP requires both business and financial analysis and it is a case of balancing these two. For environment / sustainability I agree it's difficult to do. Evaluating the sustainability performance is one aspect, but it might be worth looking at investment rates/R&D - perhaps a more balanced scorecard approach