Deloitte comment letter on the ACCA/CAANZ/ICAS consultation paper on SDG disclosures

Published on: 21 Nov, 2019

Deloitte (UK) has commented on Recommendations for SDG Disclosures: a consultation paper jointly published by the Association of Chartered Certified Accountants (ACCA), Chartered Accountants Australia and New Zealand (CAANZ), and the Institute of Chartered Accountants of Scotland (ICAS).

We think that framing the disclosure principles as a ‘conceptual framework’ is appropriate. Rather than adding to disclosure requirements, we support providing a framework for consistent decisions that allow SDG reporting matters to be embedded into the organisation, its systems and its overall reporting practices. As a result, we welcome the emphasis on using other relevant standards and frameworks, for example, for disclosures on governance, strategy and business model, risks, metrics, and targets. In this regard, we suggest to consider incorporating the Sustainability Accounting Standards Board (SASB) into the paper in addition to the other standards referenced.

Please click to download the full comment letter below.


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