Sustainability reporting update

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13 Jun, 2014

A brief overview of recent topics related to sustainability reporting, including the London Stock Exchange (LSE) Group joining the Sustainable Stock Exchange (SSE) Initiative and a new discussion paper from the Climate Disclosure Standards Board (CDSB) dealing with boundary setting for non-financial information.

Highlights of news and developments include:

  • Sustainable Stock Exchange (SSE) Initiative expands. The London Stock Exchange (LSE) Group has joined the United Nations Sustainable Stock Exchanges (SSE) initiative, joining other exchanges such as NYSE Euronext, NASDAQ and the Warsaw Stock Exchange (WSE), together with exchanges in India, Brazil and South Africa. Members participating in the SSE Initiative seek to develop and promote corporate social responsibility and responsible investment among investors, listed companies, regulators and capital market infrastructure institutions. More information is available in the press release (link to the SSE Initiative website).
  • CDSB consults on boundary setting for non-financial information. The Climate Disclosure Standards Board (CDSB) has released a further consultation document as part of its initiative to update its 'CDSB Framework', which is designed to assist in the preparation and presentation of specific environmental information for the benefit of investors. The latest Discussion Paper, Proposals for boundary setting in mainstream reports, explores the issue of organisational boundary setting for non-financial reporting purposes, including questions about how to distinguish responsibility from control, outcome from impact of corporate activity, and how to reconcile the approach used for preparation of financial statements with non-financial information. Consultation on the Discussion Paper closes on 27 June 2014. Click for more information (link to CDSB website).

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