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Recent sustainability reporting developments

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10 May 2016

A summary of recent developments at the CDSB & CDP and GRI.

The Climate Disclosure Standards Board (CDSB) and the CDP (previously the ' Carbon Disclosure Project') have commented on the Phase I report of the Task Force on Climate-related Financial Disclosures (TCFD) set up by the Financial Stability Board (FSB). In their joint response CDSB and CDP highlight among other things new accounting rules by the IASB, which may be relevant to reporting climate-related transition risks as well as IFRS 9 requires entities to measure expected credit losses of a financial instrument using factors that are specific to the entity, general economic conditions and an assessment of both the current and forecasted direction of conditions at the reporting date. Please click to access the full response on the CDSB website.

The Global Reporting Initiative (GRI) has published questions and answers about transitioning from the GRI G4 Guidelines to the modular, interrelated GRI Sustainability Reporting Standards (GRI Standards): the new format, the public comment process, and ultimately how the transition will benefit reporting organisations and report users. Please click to access the Q&A document on the GRI website.

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