Transparency and Disclosure

As companies face an unprecedented transition from voluntary to mandatory reporting, WBCSD is driving transparency and helping companies to leverage reporting for long term value creation. Explore our initiatives, including support for members in Enhancing Corporate Transparency and find out more about our Preparer Forum for Sustainability Disclosure, an online platform fostering collaboration and access to resources on mandatory disclosures. This dedicated stream of work supports businesses through the accelerated global shift towards mandatory reporting, positioning our members to excel in an era of heightened corporate accountability.

Preparer Forum for Sustainability Disclosures (PFSD)

The Preparer Forum for Sustainability Disclosure (PFSD) is an online platform open to all WBCSD members to navigate the evolving mandatory sustainability reporting landscape. The PFSD has features to allow members to ask questions and gather feedback from the online community of peers and experts; share articles and find resources; and gain insight on a wide variety of the most pressing sustainability disclosure topics. This initiative will help members understand and adapt to the unprecedented shift from voluntary to mandatory sustainability reporting. A phased rollout of access to the PFSD for WBCSD members who have registered their interest is underway. If your organization wishes to register or confirm your registration, please fill out the PFSD Access Request Form. If you have other questions about the PFSD, please contact us at

Implementation Guidance for the ISSB Standards ESRS

The purpose of this Guidance is to help CFOs and their teams prepare to implement the new sustainability reporting requirements to  inform strategic decision-making on corporate sustainability performance and respond to requests from investors, banks and regulators. The Guidance provides side-by-side analysis of two new sustainability disclosure standards that are setting the bar for sustainability reporting globally: The European Sustainability Reporting Standards (ESRS); and the International Sustainability Standards Board (ISSB) Standards. The guide also highlights priority issues for finance professionals identified through WBCSD’s CFO Network

Download the guide

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