Sustainability and integrated reporting
Background
Sustainability and integrated reporting
An overview of sustainability and integrated reporting, their similarities and differences
Organisations involved in sustainability and integrated reporting
International Integrated Reporting Council (IIRC)
Has created a framework for a process that results in communications by an organisation about value creation over time
Global Reporting Initiative (GRI)
Develops sustainability reporting guidelines which are widely used in practice
Climate Disclosure Standards Board (CDSB)
Seeks to promote climate change-related disclosure in mainstream reports