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 sustainability resources and proposals from the Global Reporting Initiative

03 Feb, 2011

The Global Reporting Initiative (GRI) publishes a widely used 'Sustainability Reporting Framework'.

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Financial institutions call for more climate change information

25 Jan, 2011

The United Nations Environment Programme Finance Initiative (UNEP FI) and the Sustainable Business Institute Germany (SBI) have released a report, Advancing adaptation through climate information services – Results of a global survey on the information requirements of the financial sector.

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GRI publishes sustainability reporting guidelines in Arabic, launches Focal Point USA

24 Jan, 2011

The Global Reporting Initiative (GRI) has announced the launch of the GRI Sustainability Reporting Guidelines in Arabic.

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2010 Corporate Responsibility Report

27 Dec, 2010

Deloitte has published its 2010 Corporate Responsibility Report.

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Survey on accounting for sustainability practices released by CIMA, AICPA and CICA

17 Dec, 2010

The Chartered Institute of Management Accountants (CIMA), the American Institute of Certified Public Accountants (AICPA), and the Canadian Institute of Chartered Accountants (CICA) have released Evolution of corporate sustainability practices – Perspectives from the UK, US and Canada, a survey measuring the state of accounting for sustainability in the UK and North America.

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OECD and GRI form partnership to promote sustainability reporting

14 Dec, 2010

The Global Reporting Initiative (GRI) and the Organisation for Economic Co-operation and Development (OECD) have announced a Memorandum of Understanding forming a partnership which aims to give companies greater guidance and support on how to conduct their business responsibly and report on their sustainability performance.

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IFAC and A4S community website on sustainability reporting

07 Dec, 2010

The International Federation of Accountants (IFAC) and The Prince's Accounting for Sustainability Project (A4S) have created a 'community website' on sustainability reporting.

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A survey of carbon reporting practices amongst UK listed companies

01 Dec, 2010

In September 2009 Defra published guidance on how to measure and report greenhouse gas (GHG) emissions. Currently, this guidance is voluntary but there is an indication that it could become mandatory from 2012. The purpose of the guidance is to encourage companies to measure, monitor and reduce their carbon footprint. ‘Seeing the wood for the trees’ is a report by Deloitte examining how a sample of 100 UK listed companies in 2009 publicly reported their greenhouse gas emissions or their ‘corporate carbon footprint’. It considers what information listed companies are already reporting and to what extent they already comply with Defra’s guidance. The survey highlights a number of ‘best practice’ disclosures and includes a reporting checklist and illustrative carbon disclosures for an annual report, drawing on our findings to provide a practical guide to assist preparers with their carbon reporting.

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EC consultation on disclosure of non-financial information by companies

22 Nov, 2010

The Services of the Internal Market and Services Directorate General of the European Commission are conducting a public consultation in order to gather stakeholders' views on ways to improve the disclosure by enterprises of non-financial information (e.g. social and environmental).

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TEEB study calls for integration of biodiversity information into annual reports

13 Jul, 2010

The Economics of Ecosystems and Biodiversity (TEEB) study is an international initiative to draw attention to the global economic benefits of biodiversity, to highlight the growing costs of biodiversity loss and ecosystem degradation, and to draw together expertise from the fields of science, economics and policy to enable practical actions moving forward.

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International standards crucial to investors and financial stability

04 Mar, 2010

The International Federation of Accountants (IFAC) has published its Third Annual Global Leadership Survey.

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Deloitte paper on 'cap and trade programs'

18 Feb, 2010

Deloitte's Climate Change and Sustainability Services team has published a paper on Cap and Trade Programs for Greenhouse Gas.

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New SEC guidance on climate-related disclosures

31 Jan, 2010

The US Securities and Exchange Commission has voted to provide public companies with interpretive guidance on certain existing disclosure rules that may require a company to disclose the impact that business or legal developments related to climate change may have on its business.

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