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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Upcoming Dbriefs webcasts on the leases project and sustainability

23 Aug, 2011

Deloitte (United States) is hosting two Dbriefs webcasts in early September on global financial reporting topics: Sustainability reporting and leases.

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Minutes from the kick-off meeting of the Experts Group on Non-Financial disclosure by Companies

03 Aug, 2011

The European Commission's Expert Group on disclosure of non-financial information by EU companies held its first meeting on 11 July 2011. Minutes from that meeting are now available on the EC's website.

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XBRL taxonomy for sustainability reporting to be developed

27 Jun, 2011

Deloitte and the Global Reporting Initiative (GRI) have announced a collaboration to work on a new eXtensible Business Reporting Language (XBRL) taxonomy for sustainability reporting.

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Integrated reporting and sustainability reporting update

20 Jun, 2011

Following is a summary of recent developments in integrated reporting, sustainability reporting, and related topics:

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OECD updates its Guidelines for Multinational Enterprises, includes disclosure

30 May, 2011

The Organisation for Economic Co-operation and Development (OECD) has published a 2011 update to its Guidelines for Multinational Enterprises.

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FEE issues guide on sustainability reporting frameworks

29 May, 2011

The Sustainability Group of the Federation of European Accountants (FEE) has issued a guide to commonly used sustainability reporting guidance documents when considering the identification and use of environmental, social and governance (ESG) indicators.

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GRI releases information about sustainability reporting

12 May, 2011

The Global Reporting Initiative (GRI) has released information suggesting that more companies are having their sustainability reports assured, which is considered to result in more accurate and trustworthy data.

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GRI starts work on updated sustainability reporting guidelines, issues new proposed sector supplements

06 May, 2011

The Global Reporting Initiative (GRI) has recently announced a number of new developments.

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Climate Disclosure Standards Board responds to financial institutions research

04 May, 2011

The Climate Disclosure Standards Board (CDSB) has published a report entitled Financial Institutions, Taking Greenhouse Gas Emissions into Account.

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Guide to corporate ecosystem valuation released

04 May, 2011

The World Business Council for Sustainable Development (WBCSD) has launched a Corporate Ecosystem Valuation (CEV) Guide.

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IAASB calls for comments on proposed 'overarching' assurance standard

01 May, 2011

The International Auditing and Assurance Standards Board (IAASB) has released for public comment a proposed revised International Standard on Assurance Engagements (ISAE) 3000, Assurance Engagements Other Than Audits or Reviews of Historical Financial Information.

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Push for sustainability reporting

21 Apr, 2011

The push towards the more widespread adoption of sustainability reporting continues, with two recent developments.

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UNCTAD releases report on corporate governance reform

28 Mar, 2011

The United Nations Conference on Trade and Development (UNCTAD) has released 'Corporate Governance in the Wake of the Financial Crisis – Selected international views', a compilation of perspectives on the corporate governance-related causes and remedies of the global financial crisis.

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GRI updates its Sustainability Reporting Guidelines

25 Mar, 2011

The Global Reporting Initiative (GRI) has released its G3.1 Sustainability Reporting Guidelines ("G3.1").

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Second edition of IFAC's Sustainability Framework incorporates integrated reporting

21 Mar, 2011

The Professional Accountants in Business (PAIB) Committee of the International Federation of Accountants (IFAC) has released the second edition of the IFAC Sustainability Framework.

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Europe moving towards country-by-country reporting for extractive industries

21 Mar, 2011

The Competitiveness (Internal Market, Industry, Research and Space) Council of the European Union, has raised country-by-country reporting by mining and oil and gas companies as part of its conclusions on tackling the challenges on raw materials and in commodity markets.

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The Bruce Column – You can only manage what you recognise

14 Mar, 2011

There is only one thing which anyone needs to understand about the arguments over the place of sustainability in financial reporting.

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United Nations Global Compact launches 'Differentiation Programme' on sustainability performance and reporting

10 Mar, 2011

The United Nations (UN) Global Compact has officially launched the 'Differentiation Programme', a practical framework to help business participants improve sustainability performance and disclosure practices.

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World Economic Forum report focuses on sustainable investing

07 Mar, 2011

The World Economic Forum (WEF) has released Accelerating the Transition towards Sustainable Investing – Strategic Options for Investors, Corporations and other Key Stakeholders.

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GRI responds to EC consultation on disclosure of non-financial information

09 Feb, 2011

The Global Reporting Initiative (GRI) has submitted a reply to the public consultation of the Services of the Internal Market and Services Directorate General of the European Commission on stakeholders' views on ways to improve the disclosure by enterprises of non-financial information (e.g. social and environmental).

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