Sustainability Reporting – Waiting for Codes or Guidelines?

Sustainability Reporting – Waiting for Codes or Guidelines?

According to the film The Pirates of the Caribbean: Curse of the Black Pearl the Pirate Code, in practice, “is more what you'd call guidelines than actual rules”. Captain Barbossa’s interpretation of the Pirate Code is consistently used throughout the story to renege on promises, dampen expectations and betray colleagues. As efforts to mainstream non-financial reporting ramp up, we expect the frameworks used to be less subject to Captain Barbossa’s style of interpretation. He is a pirate after all.

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