Vastuullisuus- eli ESG-raportoinnissa yritys raportoi toimintansa kolmenlaisista vaikutuksista: ympäristö-, sosiaalisista-, sekä taloudellisista ja hallinnollisista vaikutuksista. Vastuullisuusraportointi on toistaiseksi pakollista vain suurimmille yhtiöille sekä pörssiyhtiöille.
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