Recent sustainability and integrated reporting developments

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24 Sep 2019

A summary of recent developments at SASB/CDSB, CDSB, ACCA/CAANZ/ICAS, IIRC, and GRI.

The Sustainability Accounting Standards Board (SASB) and the Climate Disclosure Standards Board (CDSB) have jointly released the TCFD Good Practice Handbook, a complement to the TCFD Implementation Guide, released in May 2019. The handbook provides real-world examples of TCFD reporting to help companies better understand how they can more effectively communicate with investors about the financially material climate-related risks and opportunities they face. Please click to download the handbook on the CDSB website.

The CDSB has also launched a climate-related financial disclosure e-learning platform designed to help organisations fill the knowledge gap and enhance their disclosures of climate-related information. Hosted on the TCFD Knowledge Hub, the e-learning courses will be CPD accredited and suitable for companies, investors and finance professionals. Please click for more information on the CDSB website.

The Association of Chartered Certified Accountants (ACCA), Chartered Accountants Australia and New Zealand (CAANZ) and Institute of Chartered Accountants of Scotland (ICAS) have jointly published Recommendations for SDG Disclosures: a consultation paper. The proposed recommendations for SDG Disclosure are designed to be both used in conjunction with existing reporting frameworks and neutral with respect to them. The recommendations are also SDG specific, recognising the complexity and interconnectedness of the sustainable development issues that the SDGs address. Please click for more information on the ACCA website.

The International Integrated Reporting Council (IIRC) has published its 2018 integrated report with, for the first time, limited assurance from an independent auditor. Please click for more information and access to the report on the IIRC website.

The Global Reporting Initiative (GRI) announces that the 2018 versions of two Standards - GRI 303 Water and Effluents and GRI 403 Occupational Health and Safety – have been translated into the Arabic language. All Arabic translations of GRI Standards are available here on the GRI website.

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