It is essential that companies undersand that they will have to disclose sustainability information in their management reports according to mandatory sustainability reporting standards and present it in a digital, machine-readable format. 

"The International Federation of Accountants (IFAC) recently issued a call-to-action titled Championing an Integrated Mindset to Drive Sustainable Value Creation encouraging business leaders to promote and enable an integrated mindset to drive trust and sustainable value creation. At its core, an integrated mindset is about improving the quality of sustainability information and processes and connecting these to financial reporting and the value of the business". (Kevin Dancy, CEO, IFAC, Accountancy Plus, September 2022).