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Recent sustainability and integrated reporting developments

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19 Mar 2018

A summary of recent developments at the CDSB/CDP, FSB, ACCA, XRB, JICPA, GRI and CSE.

The Climate Disclosure Standards Board (CDSB) and the Carbon Disclosure Project (CDP) have released a report on research into 1,681 companies across 14 countries and 11 sectors that shows that there is a gap between the way companies identify climate-related risks and opportunities and how they are preparing to tackle them. Ready or not: Are companies prepared for the TCFD recommendations? is available through the press release on the CDP website.

The Chair of the Financial Stability Board (FSB) has written a letter to the G20 Finance Ministers and Central Bank Governors setting out the FSB priorities for the Argentine G20 Presidency. The letter notes that the Task Force on Climate-related Financial Disclosures (TCFD) is now focused on promoting companies’ voluntary implementation of its recommendations and will report on voluntary implementation at the Buenos Aires summit. The letter is available on the FSB website.

The Association of Chartered Certified Accountants (ACCA) has published a report providing its latest assessment of integrated reporting. The report is a follow up to the 2017 report Insights into Integrated Reporting – Challenges and best practice responses. The new report Insights into integrated reporting 2.0: walking the talk is available on the ACCA website.

The New Zealand External Reporting Board (XRB) has published the result of research into the current state of extended external reporting from the perspective of preparers and users. The research shows that some three-quarters of the chief financial officers of New Zealand public companies are either unaware of or not interested in emerging methods for extending reporting beyond traditional financial indicators. The results are reported in key parts and compared in the documents Survey Insights and Survey Highlights available on this website.

The Japanese Institute of Certified Public Accountants (JICPA) has published Vision for the future of integrated reporting and the role of CPAs. The short English language publication is available on the JICPA website.

The Global Reporting Initiative (GRI) announces that a French translation of the GRI Standards is now available. For more information, please see the press release on the GRI website.

The Colombo Stock Exchange (CSE) fulfilled its commitment to provide guidance to its market on sustainability reporting by publishing Communicating Sustainability. The CSE now joins 35 exchanges world-wide that are providing guidance on reporting environmental, social and governance (ESG) issues for listed companies in their markets. The guidance is available on the CSE website.

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