Recent sustainability and integrated reporting developments

  • Leaf - sustainability (green) Image

21 Nov 2019

A summary of recent developments at WBCSD, TCFD, IFAC, CFA Institute, WBCSD/ICAEW, and Deloitte.

The World Business Council for Sustainable Development (WBCSD) has released the 2019 edition of Reporting matters. This year’s report provides insights that aim to help companies navigate new contexts through the lens of materiality, judgement and visual language. Three addendum reports explore distinct aspects of reporting. The press release on the WBCSD website offers access to all reports.

The Task Force on Climate-related Financial Disclosures (TCFD) announces that it is forming an advisory group to assist the TCFD in developing practical guidance on climate-related scenario analysis. Please click for the announcement on the TCFD website.

The International Federation of Accountants (IFAC) has published a point of view Enhancing Corporate Reporting. The point of view discusses the need for enhancing the corporate reporting system, integrated reporting, and the role of the accountancy profession in enhancing corporate reporting. Please click to access the point of view on the IFAC website.

The CFA Institute announces in its latest report ESG Disclosures In Asia Pacific that as the Asia Pacific investment community increasingly integrates material ESG factors into the investment management process, there has been a notable increase in demand for issuers to provide high quality, comparable and relevant ESG information. Please click to access the report through the press release on the website of the CFA Institute.

The WBCSD and the Institute of Chartered Accountants in England and Wales (ICAEW) have launched guidance on non-financial assurance. The publication is designed to demystify common misconceptions about assurance and help users procure fit-for-purpose assurance services. Please click to access the guidance through the press release on the ICAEW website.

Deloitte (UK) has commented on Recommendations for SDG Disclosures: a consultation paper jointly published by the Association of Chartered Certified Accountants (ACCA), Chartered Accountants Australia and New Zealand (CAANZ), and the Institute of Chartered Accountants of Scotland (ICAS). Please see our comment letter here.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.