Recent sustainability and integrated reporting developments

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25 Jan, 2021

A summary of recent developments at IIRC, IRC, UNEP FI, GRI, and EFRAG.

Following the launch of its revised International <IR> Framework, the International Integrated Reporting Council (IIRC) has now made available a recording of the launch event that provides an overview of the revisions. Please click to access the recording on the IIRC website.

In the context of the revised IIRC framework, the South African Integrated Reporting Committee (IRC) has published a version of the International <IR> Framework (2021) with marked up changes. Please click to access the document on the IRC website.

The IRC has also released Delivering a meaningful and concise integrated report. Please click to access the information paper on the IRC website.

A group of 22 leading insurers and reinsurers convened by the UN Environment Finance Initiative (UNEP FI) has published the first comprehensive guidance for the insurance industry to identify and disclose the impact of climate change on their businesses. Please click to access the guidance on the UNEP FI website.

The Global Reporting Initiative (GRI) has published updated version of Linking the SDGs and the GRI Standards. This free resource gives a breakdown of the targets under each of the 17 UN Sustainable Development Goals (SDGs) and maps how they correlate against the disclosures in the GRI Standards, including the latest published versions. Please click to access the publication on the GRI website.

The GRI has also responded to the to the consultation document on the ad personam mandate on potential need for changes to the governance and funding of EFRAG setting out how GRI and the Global Sustainability Standards Board (GSSB) can contribute to a European solution. Please click to access the letter on the EFRAG website.

The European Financial Reporting Advisory Group (EFRAG) has launched a survey on stakeholders’ views on non-financial risks and opportunities reporting practices. Please click to access the survey on the EFRAG website.

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