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Recent sustainability and integrated reporting developments

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05 Mar 2019

A summary of recent developments at IIRC, GRI/UN Global Compact, SHCC, ASX, SSE, and TEG.

As part of its ongoing efforts to support report preparers as they adopt and advance integrated reporting in their organisation, the International Integrated Reporting Council (IIRC) has published the IIRC Practice Aid designed to help preparers navigate International <IR> Framework requirements. Please click to access the practice aid on the IIRC website.

The Global Reporting Initiative (GRI) and the United Nations Global Compact initiative have announced their continued partnership to develop best practices for corporate reporting on the Sustainable Development Goals (SDGs), empowering businesses to prioritize SDG targets and measure and report on progress. Please see the press release on the GRI website for more information.

The Social & Human Capital Coalition (SHCC) launched the Social & Human Capital Protocol. The protocol provides a consistent process to guide businesses as they assess their relationship with social and human capital. It offers an overarching framework for collaborative action to bring together different approaches for social and human capital measurement and valuation and is designed to be used alongside the Natural Capital Protocol to understand the full spectrum of business interactions with people, society and the environment. Please click for more information on the SHCC website.

The Corporate Governance Council of the Australian Securities Exchange (ASX) has published a revised Australian Corporate Governance Code, which references the role integrated reporting can play in providing investors with a broader range of information to inform their investment decisions. The Code also notes integrated reporting in the context of disclosure on environmental and social risks and how an entity plans to manage such risks. Please click to access the revised code on the ASX website.

The United Nation's Sustainable Stock Exchanges (SSE) initiative notes that the Toronto Stock Exchange (TSX) has become an SSE Partner Exchange. Please see the press release on the SSE website for more information.

The European Commission Technical Expert Group (TEG) on sustainable finance is inviting feedback on their preliminary recommendations for an EU green bond and their interim report outlining the status of the work conducted so far. The interim report proposes the content of an EU green bond standard, explains its purpose and sets its ambition level. Please click for more information on the European Commission website.

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