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Sustainability reporting and integrated reporting

Leaf - sustainability (SASB)

Background

Company boards, executives, and management are investing more and more time and resources on issues of sustainability — such as carbon (greenhouse gas emissions), energy efficient technology, water use, cleantech, and biodiversity, to name just a few. An important part of the global push towards sustainability practices involves a need to account for, and report on, sustainability — sometimes referred to as environmental, social, and governance (ESG) reporting.

On this page, we maintain a history of developments in sustainability reporting requirements and practices, tracking its gradual adoption on both a voluntary and mandatory basis, and also consider the wider integrated reporting initiative being led by the International Integrated Reporting Council (IIRC).

Organizations involved in sustainability and integrated reporting


Global Reporting Initiative

The Global Reporting Initiative (GRI) promotes the use of sustainability reporting as a way for organizations to become more sustainable and contribute to a sustainable global economy. It is an international not-for-profit organization, with a network-based structure.

GRI’s mission is to make sustainability reporting standard practice. To enable all companies and organizations to report their economic, environmental, social and governance performance, GRI produces free Sustainability Reporting Guidelines.

We have a dedicated page for the GRI.


International Integrated Reporting Council (IIRC)

The International Integrated Reporting Council (IIRC) (previously the International Integrated Reporting Committee) was formed in August 2010 and aims to create a globally accepted framework for accounting for sustainability, bringing together financial, environmental, social and governance information in an "integrated" format.

We have a dedicated page for the IIRC.


United Nations Environment Programme Finance Initiative (UNEP FI)

The United Nations Environment Programme Finance Initiative (UNEP FI) is a global partnership between the United Nations Environment Programme (UNEP) and the financial sector. Over 190 institutions, including banks, insurers and fund managers, work with UNEP to understand the impacts of environmental and social considerations on financial performance. Through its Climate Change Working Group (CCWG), UNEP FI identifies the roles of the finance sector in addressing climate change, and advances the integration of climate change factors — both risks and opportunities — into financial decision making. This is done through a work program encompassing research, training, events, and regional activities.

The UNEP FI Web site can be accessed at www.unepfi.org.


Deloitte sustainability and climate change resources

Deloitte maintains a global Web site dealing with sustainability and climate change resources, including specific resources on sustainability reporting, assurance, and compliance. Industry perspectives and member firm resources are also available. Click for Deloitte global sustainability and climate change resources.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.