Sustainability Reporting: The Lawyer’s Response

In Brief

• Sustainability management may conflict with corporate America’s focus on a single bottom line, but perspectives are changing.
• There is growing pressure on businesses to evolve toward a triple bottom line approach: considering social, environmental, and economic impacts over a longer term and their implications for governance.
• As practitioners are asked to review both mandatory and voluntary reporting disclosures, they must understand the drivers for that reporting to help clients respond to mounting social and business pressures.