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Sustainability and integrated reporting update

  • Leaf - sustainability (green) Image

27 Nov 2013

A brief overview of recent topics related to sustainability reporting and integrated reporting, focused on a 'FAQ' on sustainability reporting, International Integrated Reporting Council (IIRC) developments, and a recent United Nations Environment Programme Finance Initiative (UNEP FI) conference.

Highlights of news and developments include:

  • FAQ on sustainability reporting. The United Nations Environment Programme (UNEP), Global Reporting Initiative (GRI) and Climate Disclosure Standards Board (CDSB) have collaborated to produce Frequently Asked Questions on Corporate Sustainability Reporting (link to CDSB website). The report seeks to provide context to the work of the 'Group of Friends of Paragraph 47' (formed by the governments of Brazil, Denmark, France and South Africa, and supported by UNEP and the Global Reporting Initiative (GRI) after the Rio+20 conference) and address key questions around sustainability reporting. The questions discuss the context and background to corporate sustainability reporting, the current practices of business, governments and others in sustainability reporting, and opportunities for the further development and increased uptake of corporate sustainability reporting
  • IIRC yearbook. The International Integrated Reporting Council (IIRC) has published its IIRC Pilot Programme Yearbook 2013 (link to IIRC website), providing insights into how those responsible for sustainability within organisations are moving towards integrated reporting as part of the IIRC's pilot programme. The document provides insights on how entities have considered the 'capitals' concept in integrated reporting, how integrated reporting impacts the way organisations define value, the critical nature of an entity's business model, the impact of integrated reporting on investors, and the developing regional networks supporting integrated reporting
  • UNCTAD and IIRC MoU. The United Nations Conference on Trade and Development (UNCTAD) has signed a Memorandum of Understanding with the International Integrated Reporting Council (IIRC), formalising ongoing collaboration between the UNCTAD and IIRC to to promote the global harmonisation and clarity of reporting frameworks. More information is available in the IIRC newsletter for November 2013 (link to IIRC website)
  • UNEP FI roundtable. The United Nations Environment Programme Finance Initiative (UNEP FI) held a global roundtable in Beijing on 12-13 November 2013 focusing on how the finance sector can contribute to global sustainability efforts. The session included the launch of the Online Guide to Banking and Sustainability (link to UNEP FI website), a tool designed to assist financial institutions to understand and implement sustainability based on the UNEP 'Statement of Commitment by Financial Institutions on Sustainable Development' (financial institutions joining the UNEP FI are required to adhere to the statement, which includes requirements around reporting). More information about the roundtable is available at the dedicated UNEP FI website for the event.

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