Identifying Issues
- International standards, including the United Nations Global Compact, OECD Guidelines for Multinational Enterprises, The Universal Declaration of Human Rights, the Global Goals for Sustainable Development (SDGs) and the United Nations Declaration on the Rights of Indigenous Peoples
- Sector-related government, regulatory and industry bodies, including the Extractive Industries Transparency Initiative
- Reporting entities such as the Sustainability Accounting Standards Board (IFRS/ISSB), The Task Force on Climate-Related Financial Disclosures, European Union Corporate Sustainability Reporting Directive, GRI and CDP
- ESG thought leaders, peer companies and media reports 102-46 102-47 103-1,