Sustainability reporting (including Integrated Reporting)

Background

Company boards, executives, and management are investing more and more time and resources on issues of sustainability - such as carbon (greenhouse gas emissions), energy efficient technology, water use, cleantech, and biodiversity, to name just a few. An important part of the global push towards sustainability practices involves a need to account for, and report on, sustainability.

On this page, we maintain a history of recent developments in sustainability reporting requirements and practices, and the wider 'integrated reporting' initiative.

Organisations involved in sustainability and integrated reporting


International Integrated Reporting Council (IIRC)

The International Integrated Reporting Council (IIRC) (previously the International Integrated Reporting Committee) was formed in August 2010 and aims to create a globally accepted framework for accounting for sustainability, bringing together financial, environmental, social and governance information in an "integrated" format.

We have a dedicated page for the IIRC.


Global Reporting Initiative (GRI)

The Global Reporting Initiative (GRI) is a network-based organisation that developed a widely used sustainability reporting framework.

We have a dedicated page for the GRI.


United Nations Environment Programme Finance Initiative (UNEP FI)

The United Nations Environment Programme Finance Initiative (UNEP FI) is a global partnership between the United Nations Environment Programme (UNEP) and the financial sector. Over 190 institutions, including banks, insurers and fund managers, work with UNEP to understand the impacts of environmental and social considerations on financial performance. Through its Climate Change Working Group (CCWG), UNEP FI identifies the roles of the finance sector in addressing climate change, and advances the integration of climate change factors - both risks and opportunities - into financial decision-making. This is done through a work programme encompassing research, training, events and regional activities.

The UNEP FI website can be accessed at www.unepfi.org.


Deloitte sustainability and climate change resources

Deloitte maintains a global website dealing with sustainability and climate change resources, including specific resources on sustainability reporting, assurance and compliance. Industry perspectives and member firm resources are also available. Click for Deloitte global sustainability and climate change resources.

Related news

  • FRC Integrated Reporting Task Force chair outlines views on integrated reporting

  • May 16, 2012

  • The Australian Financial Reporting Council (FRC) has published the text of a speech given by the Chair of its Integrated Reporting Task Force, Mr John Stanhope, to the Australian GRI Conference held in Melbourne on 28 March 2012. In the speech, Mr Stanhope outlines the current position of the FRC on integrated reporting.

  • GRI update — May 2012

  • May 11, 2012

  • The Global Reporting Initiative has released updates on various sustainability reporting matters, including the forthcoming G4 guidelines, a new sector supplement and the impact of regulation on sustainability reporting.

  • Panel discussion with Sir David Tweedie, Bob Herz and Paul Cherry on the future of accounting

  • Apr 27, 2012

  • On April 24, the American Institute of CPAs (AICPA) and the Institute of Chartered Accountants of Scotland (ICAS) hosted a panel discussion entitled 'Shaping the Future: Lessons from Accounting Standards Leaders' that featured the former chairmen of the Canadian Accounting Standards Board, the Financial Accounting Standards Board and the International Accounting Standards Board.

  • Australian research report sheds light on sustainability reporting

  • Apr 05, 2012

  • The Australian Centre for Corporate Social Responsibility (ACCSR) has released a research report on how stakeholders read sustainability reports, how they use them, how this affects an organisation’s reputation, and what causes stakeholders concern.

  • Sustainability and integrated reporting update

  • Feb 14, 2012

  • A summary of recent developments in sustainability reporting, integrated reporting and related topics, focused on developments from the Global Reporting Initiative (GRI), a report from CPA Australia and a survey from the Carbon Disclosure Standards Board.

  • The Bruce Column — Integrating the thinking

  • Jan 23, 2012

  • The idea of an agreed system of integrated reporting creates much enthusiasm. But there are challenges ahead in terms of agreeing a structure and creating a regulatory framework to ensure that it works. Robert Bruce reports.

  • New board level guide to sustainability

  • Jan 23, 2012

  • Deloitte's Global Center for Corporate Governance has released 'The Sustainable Board', a white paper providing a board-level overview of sustainability and its impact on organisations.

  • Deloitte 2011 Corporate Responsibility Report

  • Dec 30, 2011

  • Deloitte has published its 2011 Corporate Responsibility Report, reflecting Deloitte's wider outlook on corporate responsibility, and acknowledging that Deloitte's most significant impacts on society result from the work that member firms do for their clients.

  • IIRC restructures

  • Nov 15, 2011

  • The International Integrated Reporting Committee (IIRC) has announced a number of changes to its organisational structure.

  • Deloitte podcast on sustainability

  • Oct 26, 2011

  • A new global Deloitte podcast explores sustainability reporting issues, building on the themes discussed in the recently issued publication 'Sustainability 2011 — A difficult coming of age'

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