The guide which is aimed at professional accountants, senior management and talent developers, can be adapted to companies of all sizes.  It focuses on preparing for sustainability reporting in accordance with the International Sustainability Standards Board (ISSB) Standards (IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures) but is equally relevant to companies applying other sustainability reporting frameworks or standards.

The guide, which is the first in a series, includes the key steps to help companies start to prepare for sustainability reporting and focuses on an eight-stage sustainability reporting cycle addressing:

• who is accountable and responsible for sustainability reporting;
• the process for identifying material sustainability-related information for reporting purposes;
• determining, collecting and reporting the data;
• considerations for verification that can lead to continual improvement of reporting; and
• the role of people and technology in enabling quality reporting.

The guide is complemented by a series of videos, produced in partnership with the ISSB.

A press release and the full guide are available on the ACCA website.