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Recent sustainability and integrated reporting developments

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05 Oct 2016

A summary of recent developments at UNCTAD/ISAR, CDSB/CDP, GRI, and IIRC.

The thirty-third session of the United Nations Conference on Trade and Development (UNCTAD) Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) is currently taking place in Geneva. One of the two main agenda items is "Enhancing the role of reporting in attaining the Sustainable Development Goals: Integration of the environmental, social and governance information into companies’ reporting". In order to facilitate deliberations by the delegates, the UNCTAD secretariat has prepared a note reviewing issues related to the enhancement of the role of reporting in attaining the goals, through the integration of environmental, social and governance information into company reporting. Please click to access the note on the UNCTAD website. The presentations of the individual delegates participating in the round tables are available through this UNCTAD page.

The Carbon Disclosure Project (CDP) and the Climate Disclosure Standards Board (CDSB) have developed a reporting handbook that shows what environmental reporting in line with the EU non-financial reporting Directive could look like. The handbook sets out a series of examples from annual reports of European companies to show how companies could respond to the upcoming requirements and provides additional tips and highlights examples that are especially useful in providing decision-useful information. Please click to access the handbook on the CDSB website.

The Global Reporting Initiative (GRI) has announced that the new GRI Standards will officially launch on 19 October 2016. The press release announcing the launch offers access to a host of additional information including registration for an introductory webinar and free launch events. More information is available on the GRI website.

Also from GRI comes a new publication intended to inspire SMEs to more sustainability reporting. Sustainability reporting by large and multinational companies has become commonplace over the last decade, however among SMEs the practice of sustainability reporting is not as widespread. Please click to download Small Business, Big Impact: SME Sustainability Reporting from Vision to Action from the GRI website.

The International Integrated Reporting Council (IIRC) has produced its first integrated report – a communication of how its strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value. The IIRC will build on the experience of developing this report to further improve how it communicates its value creation story as well as its integrated thinking. The report cann be accessed through the IIRC website.

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