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Recent sustainability and integrated reporting developments

  • Leaf - sustainability (green) Image

06 Dec 2016

A summary of recent developments at the SASB and the IIRC.

The United States Sustainability Accounting Standards Board (SASB) has published it's first annual State of Disclosure Report, a reference document that provides an overview of the quality of existing corporate disclosure across 79 industries in hundreds of SEC filings across every major industry. The report shows 81 percent of all disclosures analysed across all SASB disclosure topics indicate some level of disclosure in SEC filings, which indicates companies acknowledge these topics materially impact their business. However, more than 53 percent use boilerplate language and less than 24 percent of these disclosures contain metrics – demonstrating that many companies take a minimally compliant approach to sustainability disclosure. Please click to access the report on the SASB website.

The International Integrated Reporting Council (IIRC) has published the results of a first stakeholder feedback survey. The purpose of the survey was to obtain views on integrated reporting and on the work of the IIRC. While 87% of responses strongly agree or agree that integrated reporting promotes a more joined up and efficient approach to corporate reporting and 74% strongly agree or agree that integrated reporting is an ‘umbrella’ for corporate reporting, providing the context and linkage for other forms of reporting, views on the work of the IIRC including on its institutional arrangements and composition of the IIRC Board and Council are more mixed with 45% of the total global responses saying they do not know whether the institutional arrangements for the IIRC are appropriate to the overall aims of the IIRC relating to integrated reporting. Please click to access the report on the IIRC website.

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