IIRC opens 90-day consultation on revisions to the International Framework
Over the next 90 days, the International Integrated Reporting Council (IIRC) calls for your feedback on a new Consultation Draft, proposing revisions to the International <IR> Framework. The need for multi-capital thinking is more urgent than ever before, as businesses around the world adapt and diversify during the Covid-19 pandemic. The IIRC calls on stakeholders globally to
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Agriculture and Fishing Project Working Group
GRI have announced the members of the project working group leading the work to create a new sustainability standard for agriculture and fishing, as part of GRI’s new Sector program. The multi-stakeholder group, which includes diverse representatives from around the world, has met virtually for the first time. They will now take forward the project
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UN Secretary-General Releases 2020 SDG Progress Report
The yearly report of the UN Secretary-General on progress towards the 17 SDGs has been released ahead of the 2020 session of the UN High-level Political Forum on Sustainable Development (HLPF). The report draws on the latest available data on the indicators contained in the global SDG indicator framework as of April 2020. It also
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A Post-COVID-19 Agenda for Sustainability Reporting
As COVID-19 continues to cause significant turbulence for business and now collides with the arrival of spring “peak reporting season,” companies are experiencing a moment of introspection and posing several questions to themselves: What business risks did our Form 10-K miss? Which nonfinancial data would have helped us better determine our exposure or resilience? How might our definition of what constitutes a «material issue» change? What COVID-19 related information do stakeholders need to judge the effectiveness of our response? The
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How has integrated reporting changed over the past four years?
There is growing interest in and urgency about improving reporting by companies among investors and other stakeholders, and therefore by regulators and lawmakers. This report summarises the findings from reviews of the reports of 48 members of the International Integrated Reporting Council (IIRC) Business Network carried out in 2019 by ACCA in collaboration with the
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78% of Europe’s largest companies falling short of adequately reporting environmental and climate-related risks despite EU guidelines
The findings from the latest analysis of environmental and climate-related disclosure by Europe’s major companies reveal that current corporate reporting practices could fall short on delivering on the objectives of the European Green Deal and the 2050 climate neutrality target. Launched today, the Climate Disclosure Standard Board’s (CDSB) “Falling short?” report analyses the 2019 environmental and climate-related disclosures of Europe’s top 50 largest listed companies, with a combined market capitalisation of US$4.3 trillion. The review was based
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No wasted opportunities: enabling full disclosure
Launch of sustainability standard to challenge the status quo on waste Organizations now have the means to disclose a complete picture of the waste impacts in their activities, products and services – following the launch of a new reporting standard by GRI, provider of the leading global sustainability standards. The GRI Waste Standard changes how
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FRC Updates Corporate Governance and Reporting Guidance to include Interim Reports
On 12 May 2020, the Financial Reporting Council (FRC) published an updated version of its guidance for companies on corporate governance and reporting during the COVID-19 pandemic to include a new section on interim reports. The FRC’s guidance in the new section includes the following: Directors will need to exercise judgment about the nature and extent of
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Europe needs mandatory non-financial reporting to underpin COVID recovery
With a public consultation in progress for the Non-Financial Reporting (NFR) Directive, the EU Commission has an opportunity to lead the world in refocussing corporate efforts in a post-COVID-19 world, writes Carol Adams. Carol Adams is Professor of Accounting at Durham University Business School, immediate past Chair of the GRI Stakeholder Council, and author of
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New Reporting Framework Highlights Employee Health and Well-Being
The responsibilities of businesses to look after their workforce are under the spotlight due to the COVID-19 crisis. Companies are feeling intense pressure to show that employee health and safe workplaces are high priorities as they make plans to reopen for business. The new Culture of Health for Business Framework (COH4B) is a way for companies to transparently report
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