April 23, 2021

The Obermatt Triple Bottom Line ESG Performance Reporting Framework

Companies must take their ESG performance into their own hands. This is the ambition of Obermatt's Triple Bottom Line ESG project. The approach is presented here. Obermatt Managing Director Dr. Hermann J. Stern begins with a structuring of the ESG environment for medium and large companies. Afterwards, communications expert Dr. Candace. S. Cheng explains the process of developing the necessary ESG Triple Bottom Line system based on known ESG performance indicators and the GRI Reporting standard (10:58). Dr. Stern then talks about a recommended presentation of ESG performance as an "ESG rating" or ESG performance standard" in the GRI report or the GRI index appendix (25:03). Finally, Dr Stern discusses the possibilities of relative performance measurement for environmental indicators in the Obermatt Climate Index, as maintained by Obermatt (29:52).