Skip to main content
logo-IFC-BTBS-RGB Group 10

Main navigation

  • Explore

    Asses

    • What is “beyond the balance sheet” disclosure and why is it important?

    Explore

    • About the Platform
    • Business Case for Transparency
    • Understanding Sustainability Disclosure Standards and Frameworks
    • Promoting Sustainable Capital Markets

    Create & Assess

    • Regions and Countries
    • Stock Exchanges and Market Regulators
    • Financial Institutions
    • Climate Disclosure
    • Disclosure to Communities
  • Learn

    Asses 2

    • Learn with practical, self-paced activities and resources

    Publications Menu

    • Publications
    • Webinars and Trainings
    • News

    Balance Sheet Interactive Course

    • Beyond the Balance Sheet Interactive Course
  • Create & Assess
  • Toolkit
en English
  • English
  • 简体中文
  • Español
  • French
  • Português
  • Русский
Toolkit menu Close

Beyond the Balance Sheet Toolkit

    • About the toolkit

      Beyond the Balance Sheet Toolkit

      • Beyond the Balance Sheet Toolkit
      • About the Toolkit
      • Comparison of Main Disclosure Frameworks and Standards
      • Model Structure of Annual Report
      • Reporting Guidance
    • Governance

      Corporate Governance

      • 1 Governance
      • 1.1 Leadership, Culture, and Commitment to Sustainability
      • 1.2 Structure & Functioning of the Board and Management
      • 1.3 Control Environment
      • 1.4 Ownership and Shareholders’ Rights
      • 1.5 Governance of Stakeholder Engagement
      • 1.6 Climate Governance
    • STRATEGY

      Strategy

      • 2 Strategy
      • 2.1 Strategy Overview
      • 2.2 Business Model
      • 2.3 External Business Environment
      • 2.4 Stakeholder Engagement
      • 2.5 Strategic Objectives, Key Performance Indicators and Targets
      • 2.6 Climate Disclosure - Strategy
    • Risks, Impacts, and Opportunities Management

      Risks, Impacts, and Opportunities

      • 3 Risks, Impacts, and Opportunities Overview Management
      • 3.1 Management of Material Sustainability Issues
      • 3.2 Sustainability risks and opportunities
      • 3.3 Climate Disclosure - Risk Management
    • Performance Metrics and Targets

      Performance

      • 4 Performance Metrics and Targets
      • 4.1 Performance Overview
      • 4.2 Financial Statements
      • 4.3 Sustainability Performance
      • 4.4 Financial Statements Audit and Sustainability Assurance
      • 4.5 Sustainability Performance and Extrafinancial Analysis
      • 4.6 Climate Disclosure - Metrics and Targets

Your feedback helps us improve our platform!

* indicates a required field

Organizational Type*
Error - please check a type of organization.
Rate your overall experience from using this platform*
Poor
Excellent
Rate the ease of use of this platform*
Poor
Excellent
Error - this is a required file. The text area must be filled out.
Error - this is a required file. The text area must be filled out.

Breadcrumb

  1. Home
  2. About The Toolkit
  3. 4 Performance
  4. 3.1 Performance Report
This block requires the "Enable floating privacy settings tab and withdraw consent banner" to be enabled in EU Cookie Compliance settings.
Last updated: 04.06.2023
Share
State Secretariat for Economic Affairs SECO logo
State Secretariat for Economic Affairs SECO logo
SDG Logo

In Partnership with

State Secretariat for Economic Affairs SECO logo

Quick Links

  • Create & Assess
  • Connect with Us
  • Glossary of Terms
  • Have Feedback ?

Toolkit

Secondary Footer Menu

  • Privacy Policy
  • Terms and Conditions
  • Beyond the Balance Sheet Disclaimer

© 2025 IFC