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The shift in sustainability reporting you're highlighting really captures the transition IR teams are navigating now. Moving from aspirational ESG messaging to materiality-driven, governance-backed substance isn't just a compliance shift, it's a credibilty test. Investors are increasingly distinguishing between companies that embed sustainability into capital allocation decisions versus those still treating it as a communications exercise. The real challnege for IR teams is translating operational sustainablity metrics into langauge that connects to long-term value creation without sounding defensive or performative.

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