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Recent sustainability and integrated reporting developments

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03 Jan 2019

A summary of recent developments at IRC, SSE, and GRI.

The Integrated Reporting Committee (IRC) of South Africa has released its latest technical paper Achieving Balance in the Integrated Report. The Paper discusses the role of the governing body, the meaning of balanced reporting, challenges and weaknesses, and lists some key considerations in achieving a balanced integrated report. Please click for access to the report on the IRC website.

The United Nation's Sustainable Stock Exchanges (SSE) initiative has launched a new searchable database of stock exchanges’ sustainability activities. to provide easier access to sustainability information on over 90 stock exchanges worldwide. The new database interface allows users to filter the SSE’s Fact Sheets for particular activities, and gives users a quick view of what markets provide particular sustainability instruments such as mandatory ESG disclosure or a sustainability themed bond segment. Please click for more information on the SSE website.

In addition, the SSE notes the following developments:

  • Saudi Arabia’s stock exchange, Tadawul, has announced its voluntary commitment to promoting sustainable and transparent capital markets in becoming an SSE partner stock exchange (press release).
  • The Nigerian Stock Exchange has published sustainability disclosure guidelines for the Nigerian market (press release).
  • The National Stock Exchange of Costa Rica has created sustainable voluntary guidance to help issuers in preparing and disclosing information about ESG criteria (press release).

The Global Reporting Initiative (GRI) has announced a draft standard on tax and payments to governments for public comment. The draft standard is expected to make a pioneering stride in tax transparency by combining management approach disclosures on tax strategy, with country-by-country reporting of an organisation’s business activities and taxes paid. Please click for more information on the GRI website.

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