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Recent sustainability and integrated reporting developments

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23 Mar 2017

A summary of recent developments at the CSA, GRI, and SASB.

The Canadian Securities Administrators (CSA) have announced a project to review the disclosure of risks and financial impacts associated with climate change. The project will gather information on the current state of climate change disclosure in Canada and internationally as disclosure practices of public companies in relation to climate-related risks and financial impacts have attracted significant international attention in recent years with several voluntary disclosure frameworks available. Please see the press release on the CSA website for more information.

The Global Reporting Initiative (GRI) has published a linkage document showing how the GRI Standards can be used to comply with all aspects of the European Directive on the disclosure of non-financial and diversity information. The linkage document can be accessed on the GRI website.

The GRI has announced that translations of the GRI Standards into Indonesian, Japanese, Spanish, traditional Chinese, and Vietnamese are under way with final versions expected between April and June 2017. Translations into Arabic, French, German, Italian, Portuguese, and simplified Chinese are planned, however, GRI is still looking for sponsors and/or peer reviewers. More information is available on the GRI translations page.

The GRI Chief Executive and the Founder and CEO of the Sustainability Accounting Standards Board (SASB) have published a joint article explaing that rather than being in competition, GRI and SASB are designed to fulfill different purposes for different audiences with GRI standards designed to provide information to a wide variety of stakeholders and including a very broad array of topics and the SASB standards designed to provide information to investors and focusing on the subset of sustainability issues that are financially material. Please click to access the article on the GreenBiz website.

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