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Recent sustainability reporting developments

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23 May 2018

A summary of recent developments at the WBCSD, TCFD/CDSB, CDSB, ICAEW, UNEP FI, and GRI.

The World Business Council for Sustainable Development (WBCSD) has launched the Social and Human Capital Coalition, designed to help companies recognise, measure and value the importance of people and communities. As part of the launch, the Coalition is also opening the Social and Human Capital Protocol for public consultation until 16 June 2018. Please click for more information on the WBCSD website.

The Task Force on Climate-related Financial Disclosures (TCFD) and the Climate Disclosure Standards Board (CDSB) have launched the TCFD Knowledge Hub – a platform with relevant insights, tools and resources to help organisations implement the TCFD recommendations. The TCFD Knowledge Hub is the first online platform to provide useful information on quality climate-related disclosures in line with the recommendations of the Task Force. Please click to access the hub here.

The CDSB has also published an introduction to scenario analysis, tips, pitfalls and insights as scenario analysis presents one of the biggest challenges organisations are facing when reporting climate information following the TCFD recommendations. Please click to access the introduction to scenario analysis on the CDSB website.

The Institute of Chartered Accountants in England and Wales (ICAEW) has produced a practical guide Reporting on climate risks and opportunities. The guide is designed to help organisations considering how best to implement the TCFD recommendations which focus on communicating the financial impact of climate change on reporting organisations. The guide is available on the ICAEW website.

The United Nations Environment Programme Finance Initiative (UNEP FI) has published Connecting Finance and Natural Capital: A Supplement to the Natural Capital Protocol. The supplement is a tool for financial institutions to assess how their business is impacted by, and depends upon the natural world. Please click to access the supplement on the UNEP FI website.

The Global Reporting Initiative (GRI) has published an article sharing the process that the organisation underwent when writing its own sustainability report, the problems that came up along the way, and the solutions that were found. The article is available on the GRI website.

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