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Recent integrated and sustainability reporting developments

  • Leaf - sustainability (green) Image

15 Sep 2016

A summary of recent developments at the GRI/GSSB, SASB/SEC, IIRC/CIPFA, and ACCA/Malaysian Institute of Accountants.

The GRI Global Sustainability Standards Board (GSSB) has approved the final drafts of all 36 GRI Standards for publication and is aiming at a mid-October launch. In prepration for the launch, GRI has published an overview of developments so far as well as next steps an launch events. Please click for more information on the GRI website.

The Sustainability Accounting Standards Board (SASB) has published an analysis of the comment letters the Securities and Exchange Commission (SEC) has received on its Concept Release: Business and Financial Disclosure Required by Regulation S-K published in April 2016. Comments on the Concept Release have sent a strong signal to the SEC that times have changed – investors want and need better disclosure of material sustainability-related information in SEC filings. The report is available on the SASB website.

The International Integrated Reporting Council (IIRC) and the Chartered Institute of Public Finance and Accountancy (CIPFA) with the support of the World Bank have developed an introductory guide to explain to public sector leaders and their teams how integrated thinking and reporting can help the sector consider how to make the most of resources, encourage the right behaviours and demonstrate to stakeholders how they are achieving the strategy and creating value over the short and longer term. The guide Focusing on Value Creation in the Public Sector is available on the CIPFA website.

The Malaysian Institute of Accountants (MIA) and the Association of Chartered Certified Accountants (ACCA) have released the results of a survey of over 300 report preparers and users. 61.8% of respondents believe that the use of integrated reporting would make Malaysian businesses more attractive to investors. Please click for the full results of the survey on the ACCA website.

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