Tag (SQ): ESG

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PSAF – L2 – Q14.4 – Sustainability Reporting Principles

Discuss four principles for implementing sustainability reporting in a public tertiary hospital.

A public tertiary hospital, St. Mary’s Hospital, is considering implementing sustainability reporting from the next financial year, arguing that such reports are fundamental to health and sustainable development. However, the management is not clear about what it entails and its implications for the hospital.

Required:

In a memorandum to the Chief Executive of St. Mary’s Hospital:

(a) Discuss four general principal considerations in implementing sustainability reporting in the hospital.

(b) Conduct a needs assessment of the hospital in relation to the implementation of sustainability reporting.

(c) Point out three implementation challenges of sustainability reporting in the hospital.

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PSAF – L2 – Q14.3 – Sustainability Reporting Frameworks

Discuss contributions of ISSB, GRI, CDP, IRF, and TCFD to public sector sustainability standards.

Development of public sector sustainability standards may benefit from the existing sustainability frameworks.
Required:
Discuss the contributions of the following frameworks to the advancement of public sector sustainability standards:

  • International Sustainability Standards Board (ISSB);
  • Global Reporting Initiative (GRI);
  • Carbon Disclosure Project (CDP);
  • Integrated Reporting Framework (IRF); and
  • Task Force on Climate-related Financial Disclosures (TCFD).

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