As no rules can usefully be applied here, companies need to establish the individual preferences of their largest investors and communicate with them accordingly.
Strategy & planningFAQs
Should companies combine sustainability communications with corporate governance communications? Or should they be treated separately?
It depends. Some investors believe that 'environmental', 'social' and 'corporate governance' issues are best considered as an integrated whole. Others believe 'sustainability' issues are structurally-different from 'corporate governance' issues and should therefore be considered separately.