Responsible-business information should be reported where it is material, measurable and supported by reliable data.
Reporting follows substance.
Nocturnal does not publish a generic impact report, portfolio-wide target set or ESG scorecard merely to imitate larger asset managers. Where a controlled business has material environmental, workforce, governance or supply-chain issues, those matters should be identified and managed as part of normal ownership.
Any public reporting should distinguish measured outcomes from ambitions, and should identify the scope and period to which the information relates.
Potential reporting areas
- Governance and compliance matters
- Health, safety and workforce indicators
- Material environmental exposures
- Energy and resource efficiency where economically relevant
- Supply-chain and human-rights risks
- Data security and resilience