World Benchmarking Alliance+NAT.A02.EB Accountability for Sustainable Strategy Assignation+methodology

WBA analysed all publicly available group-level disclosure in English on the applicable group website, which was predominantly annual reports and sustainability reports. Draft assessments were then sent to each company inviting them to provide feedback. This feedback could include additional publicly available group disclosure published. These were then reviewed and finalised. Final assessments were then shared with each company before being published online.

For this metric as a prerequisite to meet this element, the company must have met element a. It must then also attribute responsibility to the highest governance body. For example, it might describe that the Board reviews the sustainability strategy, or that a specific member of the Board is also the Chair of the Sustainability Committee.

Keywords: oversight, responsible