Vastuullisuustiedot

Vastuullisuustiedot refer to information about an organization's responsibility and sustainability performance that is disclosed to stakeholders. They are typically published as part of sustainability reports, integrated reports, or annual reports and are intended to provide a transparent view of how the organization manages environmental, social, and governance-related issues.

The content commonly covers environmental impact (such as greenhouse gas emissions, energy use, water consumption, and waste management), social aspects (including worker safety, human rights, diversity and inclusion, community impact, and supply chain labor practices), and governance (ethics, anti-corruption measures, risk management, and alignment of executive compensation with long-term sustainability goals). Vastuullisuustiedot may include targets, progress indicators, notes on data quality, and assurance statements from internal or external reviewers.

In practice, vastuullisuustiedot are guided by international and regional sustainability frameworks. Finnish reporting often references the Global Reporting Initiative (GRI), IFRS-aligned or ISSB frameworks, the Task Force on Climate-related Financial Disclosures (TCFD), and the EU Corporate Sustainability Reporting Directive (CSRD). In Finland, the term is commonly used in corporate reporting and aligns with CSRD requirements, as well as national guidelines emphasizing materiality, stakeholder engagement, and transparent disclosure.

The primary audience includes investors, customers, employees, regulators, and the broader public. High-quality vastuullisuustiedot support informed decision-making, enable comparability over time, and help demonstrate a company’s commitment to responsible business practices. Data quality, timeliness, and independent assurance are often valued attributes of such disclosures.