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Integrated reporting and sustainability reporting update

  • Leaf - sustainability (green) Image

20 Jun 2011

Following is a summary of recent developments in integrated reporting, sustainability reporting, and related topics:

  • IIRC European roundtable.The Federation of European Accountants (FEE) hosted a European Roundtable on Integrated Reporting for the International Integrated Reporting Committee (IIRC) on Friday 17 June 2011. Topics discussed included how to operationalise integrated reporting (including possible linkages with XBRL), the necessary framework for integrated reporting, and governance of the IIRC. More information is available on the FEE website
  • IFRS Advisory Council consideration of Integrated Reporting. The IFRS Advisory Council meeting currently being held (see our story with the agenda) is receiving a presentation from the IIRC on integrated reporting. The Agenda paper (PDF 548k, link to IASB website) provides a useful summary of the IIRC's plans and the likely timetable for the issue of the IIRC Discussion Paper
  • Integrated reporting study. Harvard Business School has released the outcomes on a study of integrated reporting. To determine the extent to which corporate and investor behaviour is changing to contribute to a more sustainable society, the state of integrated reporting in 23 countries was analysed, classifying various countries by both the extent of investor interest in integrated reporting and the level of integrated reporting by companies in that country. The report can be accessed on the Harvard Business School website
  • Report on 'natural capital'. The University of Cambridge Natural Capital Leaders Platform, a business-led programme addressing the impacts of natural capital loss and degradation on business and wider society, has released a report arising from the initial phase of its work. The report highlights the need to integrate the economic importance of natural capital into the investment community (following the 2010 TEEB study), which will likely require mandatory regulation with sector-specific sub-directives to help to create an even playing field within the market. The report also recommends incorporating natural capital into national economic indicators. The summary report is available on the University of Cambridge website
  • Carbon reporting in the UK. The United Kingdom Department for Environment, Food and Rural Affairs (DEFRA) has launched a public consultation (link to DEFRA website) seeking views on whether regulations should be introduced to make it mandatory for some UK companies to report on their greenhouse gas (GHG) emissions or whether the Government should continue to encourage measuring and reporting of GHG emissions on a voluntary basis. The Carbon Disclosure Project (CDP) has responded (link to CDP website) supporting the introduction of regulations requiring British businesses to report their GHG emissions.

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