Other sustainability reporting developments

This page provides a collection of resources on other sustainability reporting developments including the publication, in June 2017, of the Task Force on Climate-related Financial Disclosures (TCFD's), final recommendations for effective disclosure of climate-related financial risks.  Over 100 CEO's of large, multi-national organisations have publicly stated their support for the TCFD's initiative and urged other companies to support better disclosures of climate-related risks and opportunities.

Related resources

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New materials to help reporters use G4

03 Jul, 2013

In connection with the roll-out activities around the fourth generation of its Sustainability Reporting Guidelines (G4), the Global Reporting Initiative (GRI) has released some new materials that are intented to help reporters get started on using G4.

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Mandatory carbon reporting: Red tape or silver lining?

01 Jul, 2013

This publication from Deloitte (UK) discusses the narrative reporting regulations requiring UK quoted companies to include information on greenhouse gas emissions in their directors’ report.

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Public sector governance framework proposed

20 Jun, 2013

The International Federation of Accountants (IFAC) and the Chartered Institute of Public Finance and Accountancy (CIPFA) have issued a Consultation Draft of an international framework on governance in the public sector. The aim of framework is to promote the development of robust governance by establishing a benchmark for good governance in the public sector around seven fundamental principles, which include good practices in transparency and reporting to achieve accountability.

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ACCA research shows that investors are concerned about corporate reporting but also think integrated reporting might help

08 Jun, 2013

The Association of Chartered Certified Accountants (ACCA) has issued two reports, ‘Understanding investors: directions for corporate reporting’ and ‘Understanding investors: the changing landscape’, which are part of a research series examining what investors want from corporate reporting. The reports reveal that investors have a lower level of confidence when it comes to corporate reports since the global financial crisis. However, they also show that integrated reporting might provide investors with information they are currently looking for elsewhere.

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New Memoranda of Understanding signed in the sustainability reporting field

06 Jun, 2013

Several partnerships have been newly formed or confirmed by Memoranda of Understanding (MoU) signed between organisations such as the United States Sustainability Accounting Standards Board (SASB), the Carbon Disclosure Project (CDP), the Global Reporting Initiative (GRI), and CSR Europe.

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UN high-level panel sees sustainability reporting as critical component of future development agenda

03 Jun, 2013

The United Nations High-level Panel on the Post-2015 Development Agenda has released its report on the recommended goals to replace the Millennium Development Goals (MDGs), including wider sustainability reporting for both business and governments, and better information for governments and people.

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GRI releases research reports

28 May, 2013

The Global Reporting Initiative (GRI) has release a number of research reports on sustainability and integrated reporting topics: sustainability topics for various sectors, the experience from early adopters of 'integrated reporting', and assurance on sustainability reports.

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UNEP FI publishes 'roadmap' for natural capital considerations by financial institutions

28 May, 2013

The United Nations Environment Programme Finance Initiative (UNEP FI) has released a 'NCD Roadmap', which seeks to implement the four key commitments of the Natural Capital Declaration (NCD). The UNEP FI is a global finance-led initiative to integrate natural capital considerations into financial products and services, and to work towards their inclusion in financial accounting, disclosure and reporting.

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Non-financial reporting will actively contribute to a new, more responsible corporate world, says Barnier

24 May, 2013

The European Commissioner for Internal Market and Services, Michel Barnier, spoke at the Global conference on sustainability and reporting in Amsterdam which also saw the launch of the new G4 guidelines developed by the Global Reporting Initiative (GRI). Barnier highlighted the measures taken by the Commission to promote long-termism in the corporate sector which also include a recent proposal on non-financial reporting.

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GRI updates sustainability reporting guidance

24 May, 2013

The Global Reporting Initiative (GRI) has released the fourth major revision of its Sustainability Reporting Guidelines, dubbed 'G4'. The GRI's guidelines are widely used in preparing sustainability reports and are designed to provide a standardised approach to reporting on economic, environmental, social and governance (ESG) performance. The revised guidelines are intended to be easier to use, place a greater emphasis on materiality in sustainability reporting, and include new and updated disclosures in various areas, including governance, ethics and integrity, supply chain, anti-corruption and greenhouse gas (GHG) emissions.

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Free access to research papers in renowned accounting journals

02 May, 2013

In an effort to promote accounting research, the publisher Taylor & Francis Online has pulled together four freely available collections of research papers on currently much debated issues. The topic groups are: 'International Financial Reporting Standards', 'Sustainability in Accounting', 'The Financial Crises', and 'Accounting Education'.

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INCR consults on uniform listing requirements for ESG disclosure

22 Apr, 2013

The Investor Network on Climate Risk (INCR), a network over over 100 institutional investors, has published a consultation paper containing recommendations for the integration of environmental, social and governance (ESG) disclosure requirements into the listing rules of the world's stock exchanges. The paper seeks to lead to the implementation of uniform mandatory disclosure requirements that would be applied by entities listed on stock exchanges adopting the requirements. The INCR expects to submit a final document for consideration to the World Federation of Exchanges (WEF) annual meeting to be held in October 2013.

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European Commission proposes ESG disclosure for large companies

17 Apr, 2013

The European Commission has published proposed amendments to European accounting legislation in order to require certain large companies to provide additional information on social and environmental matters. These companies would need to disclose information on policies, risks and results as regards environmental matters, social and employee-related aspects, respect for human rights, anti-corruption and bribery issues, and diversity on the boards of directors.

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UK task force report calls for sustainability reporting tools and metrics

13 Mar, 2013

The United Kingdom Ecosystem Markets Task Force (EMTF) has published a final report on the business opportunities arising from valuing nature correctly. The report includes a cross cutting theme that better tools and metrics are needed to understand the role nature plays in businesses, calling for "tools and metrics that will integrate financial, environmental, social and governance information in a concise, consistent and comparable format".

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IIRC and GRI agree to cooperate

04 Mar, 2013

The International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) have announced that they have entered into a memorandum of understanding (MoU) which seeks to formalise the principles for ongoing cooperation, coordination and alignment between the two organisations.

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ACCA outlines policy positions on public sector reporting

14 Feb, 2013

The Association of Chartered Certified Accountants (ACCA) has released an updated paper outlining its policy positions on a range of themes for public services. In addition to a number of other themes, the paper supports the use of accrual accounting and sustainability reporting in the public sector, and puts forward policies and recommendations in these areas.

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Sustainability and integrated reporting update

11 Feb, 2013

A summary of recent developments in sustainability and integrated reporting, including news, research reports and other topics.

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IASB and IIRC announce cooperative agreement

07 Feb, 2013

The International Accounting Standards Board (IASB) and International Integrated Reporting Council (IIRC) have announced a Memorandum of Understanding (MoU), where both organisations will strengthen their cooperation on the development of the IIRC's integrated corporate reporting framework.

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Directors alert 2013 — Lead or be led: Time to take advantage of the new business reality

29 Jan, 2013

This publication from the Deloitte Global Center for Corporate Governance focuses on the important role that boards of directors have to play in helping their organisations determine how to respond to the new operating environment in place since the global financial crisis.

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GRI launches new 'Focal Point' in South Africa

10 Jan, 2013

The Global Reporting Initiative (GRI) has opened a new 'Focal Point' in South Africa, which is designed to act as a regional hub with the main aim of facilitating and promoting the active engagement of African organisations in the development of sustainability reporting regionally and globally.

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