Self-reported data
ESG & GovernanceESG information that a company discloses about itself, for example in its BRSR, annual report or sustainability report.
Most ESG data starts as self-reported data. Its quality depends on the company's systems, boundaries and honesty. Independent assurance, such as the reasonable assurance or assessment required for BRSR Core indicators, makes self-reported data more reliable. Unassured figures should be cross-checked against trends, peers and external sources.
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