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Accounting links (International & national accounting organisations, EU, UK, USA, Canada, Australia, etc.). PAGEREF _Toc444625759 \h 361


International organisations. PAGEREF _Toc444625760 \h 361


European Union / European countries. PAGEREF _Toc444625761 \h 371


United Kingdom (UK) PAGEREF _Toc444625762 \h 377


USA, Canada, Australia, India ... PAGEREF _Toc444625763 \h 384


Other PAGEREF _Toc444625764 \h 402




Big international accounting and auditing firms. PAGEREF _Toc444625765 \h 406









Accounting links (International & national accounting organisations, EU, UK, USA, Canada, Australia, etc.)



International organisations





·        IFAC International Federation of Accountants > e.g.

o        About IFAC >


·        Professional Accountants in Business (PAIB) > e.g.


§         Integrated Reporting PAO Network

·         IFAC and the International Integrated Reporting Council (IIRC) have created a network of contacts at professional accountancy organizations (PAOs) to help encourage more widespread adoption and implementation of integrated reporting.

o       Activities and Interest Areas > e.g.

§         Governance and Ethics

§        Sustainability and Corporate Responsibility >> e.g.

·         Project and Investment Appraisal for Sustainable Value Creation: International Good Practice Guidance (29 November 2012)

·         Investor Demand for Environmental, Social, and Governance Disclosures: Implications for Professional Accountants in Business (6 February 2012; .pdf has 30 pp.)

o        See also related article at Accounting Today: Accountants Pressed to Provide Non-Financial Information (6 February 2012; By Michael Cohn)

·        IFAC Sustainability Framework 2.0 (March 2011; .pdf has 98 pp.) >

o       Business Strategy Perspective

o       Operational Perspective

o       Reporting Perspective

§         Business Reporting

·         Integrating the Business Reporting Supply Chain (March 2011) - A report based on recommendations from key business leaders from around the world

·         In the final phase of this project, the project group interviewed 25 key business leaders from around the globe on what should be done to improve corporate governance, business reporting, and auditing in the aftermath of the financial crisis. > see

o        Financial Reporting Supply Chain: Themes 1 (June 2010) – 5 (March 2011)

·         In response to the report, Financial Reporting Supply Chain: Current Perspectives and Directions (March 2008), IFAC established a project group to study progress in the areas of governance, financial reporting, and auditing aimed at meeting investor needs. Its first output, Developments in the Financial Reporting Supply Chain-Results from a Global Study among IFAC Member Bodies was issued in February 2009. This study indicated that, although some progress had been made, several significant issues remain unresolved.

o        Meetings

o        >> 

§         PAIB eNews is an electronic communication issued three to four times per year. - Also »Topics Related to Sustainability«

§         Publications & Resources >>

·        Tag: Integrated Reporting

§         News & Events >>

·        Tag: Integrated Reporting


§         IFAC Global Knowledge Gateway (accountancy news, views, resources) >

·        Business Reporting > also

o        Resources > also

§         Topic Subcategories: also

·         integrated reporting

·         non-financial reporting

·         sustainability reporting

·         Ethics

·        Sustainability > also

o        Resources > also

§         Topic Subcategories: also

·         accounting for sustainability >> e.g.

o        Accounting for Sustainability. From Sustainability to Business Resilience (29 July 2015; 35 pp.)

§          This briefing supports accountants in developing a greater awareness of how they can help their organizations address issues of sustainability and more fully incorporate these issues into business strategy.

·          corporate social responsibility

·         natural capital valuation and measurement

·         sustainability assurance

·         sustainability management

·        sustainability reporting

·          sustainability strategy

·          sustainable development


§         Independent Standard-Setting Boards >

·         IAASB - International Auditing and Assurance Standards Board >

o        Projects >

§         Integrated Reporting


§         »Search« might be very useful






·         IASB International Accounting Standards Board - Website of the IFRS Foundation and the IASB > e.g.

o        Standards developments >

§         Work plan for IFRSs >

·         Management Commentary > e.g.

o        IFRS Practice Statement (9 December 2010; .pdf has 32 pp.) - Management Commentary: A framework for presentation






·         UNCTAD United Nations Conference on Trade and Development >>

o       ISAR Corporate Transparency Accounting (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting)

§         »The objective of ISAR is to promote the transparency, reliability and comparability of corporate accounting and reporting as well as to improve disclosures on corporate governance by enterprises in developing countries and countries with economies in transition.«

§         > e.g.


o       Publications: e.g.

§         2010 Review of the Implementation Status of Corporate Governance Disclosures: An Inventory of Disclosure Requirements in 22 Frontier Markets (.pdf, 14 October 2010, 28 pp.)

§          Investment and Enterprise Responsibility Review - Analysis of investor and enterprise policies on corporate social responsibility (.pdf, 1 September 2010, 96 pp.; Prepared by Anthony Miller and Jem Bendell)

·          Launched at Sustainable Stock Exchanges 2010 (part of the World Investment Forum, 6-9 September, 2010, Xiamen, China)

§         International Accounting and Reporting Issues 2008 Review (.pdf, 2010, 174 pp.)

§         2009 Review of the implementation status of corporate governance disclosures: an inventory of disclosure requirements in 24 emerging markets (.pdf, 8 October 2009, 21 pp.)

§         2009 Review of the implementation status of corporate governance disclosures: an examination of reporting practices among large enterprises in 12 emerging markets (.pdf, 6 October 2009, 23 pp.)

·         Areas of Work > e.g.

o       Corporate Governance Disclosure

§         The aim of this project was to assist developing countries and countries with economies in transition in identifying and implementing best corporate governance practices to achieve better transparency, financial disclosure and accountability.

§         > e.g.

·         Guidance in Good Practices in Corporate Governance Disclosure (.pdf, June 2006, 52 pp.) > e.g.

o        Chapter 2: Non-Financial Disclosures > also »Material Issues Regarding Stakeholders, and Environmental and Social Stewardship«

·          an issues paper on implementation of corporate governance disclosure requirements (.pdf, 2003, 17 pp.)

·         five case studies on implementation of corporate governance disclosure (2003; Brazil, France, Kenya, the Russian Federation, the United States)

·          Selected Issues in Corporate Governance: Regional and Country Experiences (.pdf, 2003, 65 pp.)

o       Corporate Responsibility Reporting > e.g.

§         Guidance on Corporate Responsibility Indicators in Annual Reports (2008; .pdf has 66 pp.)

§         2008 review of corporate responsibility reporting

§         2008 review of the corporate responsibility performance of large emerging market enterprises

§         Disclosure of the Impact of Corporations on Society (2004; .pdf has 121 pp.)

o        Environmental Accounting and Reporting >

§         Eco-efficiency Indicators

·         ISAR Sessions, Topics and Documents > e.g.

o        27th session (Geneva, 13–15 October 2010)

§         Co-organized with: The International Federation of Accountants (IFAC): Accountancy Summit on Corporate Governance Reform Looks Beyond the Global Financial Crisis

·         Publications >

o       Environmental, Social and Governance Disclosure


§         Meetings >>

·         Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirtieth session (6-8 November 2013) >

o        Documents >

§         Best practice guidance for policymakers and stock exchanges on sustainability reporting initiatives (.pdf, 28 August 2013, 23 pp.; Or here (.pdf))

o         >> 

§         Corporate Governance in the Wake of the Financial Crisis: Selected international views (.pdf, February 2011, 184 pp.)

·         See also

o        related article at SocialFunds: Will Corporate Governance Reform Become Reality? (8 March 2011) - A report from the United Nations Conference on Trade and Development (UNCTAD) documents corporate governance failures that led to the financial crisis and provides recommendations for reform.







·         IOSCO International Organisation of Securities Commissions





·         INTOSAI International Organization of Supreme Audit Institutions >>

o        Working Group on Environmental Auditing





·         ICGN International Corporate Governance Network > e.g.

o        Policy >

§         Committees >

·         Integrated Business Reporting





·         HRH The Prince of Wales (UK) >> e.g.

o        Accounting for Sustainability Project (A4S) >

§         Accounting Community >

·        Accounting Bodies Network (ABN) > also

o       ABN resources and upcoming events





·        <IR> Integrated Reporting (IIRC - International Integrated Reporting Council)

o         Integrated Reporting demonstrates the linkages between an organisation’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. By reinforcing these connections, Integrated Reporting can help business to take more sustainable decisions and enable investors and other stakeholders to understand how an organisation is really performing.

o         The Prince’s Accounting for Sustainability Project (A4S) and the Global Reporting Initiative (GRI) announced the formation of the International Integrated Reporting Committee (IIRC) on Monday 2nd August 2010.

o         The IIRC, is a powerful, international cross section of leaders from the corporate, investment, accounting, securities, regulatory, academic and standard-setting sectors as well as civil society.

o         Mission Statement: To create a globally accepted integrated reporting framework which brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format. The aim is to help with the development of more comprehensive and comprehensible information about organisations, prospective as well as retrospective, to meet the needs of a more sustainable, global economy.

o         The principal role of the IIRC is to:

§          reach a consensus among governments, listing authorities, business, investors, accounting bodies and standard setters for the best way to tackle the challenges of Integrated Reporting

§          identify priority areas where additional work is needed and provide a plan for development

§          develop an overarching Integrated Reporting framework, which sets out the scope and key components of Integrated Reporting

§          consider whether standards in this area should be voluntary or mandatory

§          promote the adoption of Integrated Reporting by relevant regulators and report preparers

o        Note: About »integrated reporting« see in the first place dedicated page at nfrcsr






·         PwC PricewaterhouseCoopers >>

o       Corporate reporting

o        PwC corporate reporting blog





·         Deloitte >>

o       IAS Plus > also

§         Resources >

·        Sustainability and integrated reporting





·         CRUF Corporate Reporting Users’ Forum

o         The CRUF was formed in 2005 as a discussion forum with the aim of helping its participants in their approach to the debate on current and future corporate reporting requirements. In particular, participants are keen to have a fuller input into the deliberations of the International Accounting Standards Board.

o         See also

§          Article at RI Responsible Investor: Plea for pension funds to engage on reporting standards (25 May 2010; By Daniel Brooksbank)





·         Carrots & Sticks database

o        Project Partners: KPMG, GRI, UNEP and The Centre for Corporate Governance in Africa (at the University of Stellenbosch Business School).

o        This website contains a database of mandatory and voluntary instruments that either require or encourage organizations to report sustainability-related information. (policy, regulation, guidance, frameworks and standards)


§         Reporting instruments > e.g.

·        Scope: Governance




·         GRI Global Reporting Initiative > e.g.

o        Information >

§         In the Spotlight > e.g.

·         Integrated Reporting

o        See also

§         YouTube GRITV's Channel >> e.g.

·         The Future of Reporting - Do Accountants Get It? (9 Parts; Amsterdam GRI Conference, May 2010)

·         Financial Markets Main Hall Session - Helping markets make sustainable choices (9 Parts; Amsterdam GRI Conference, May 2010)





·         City A.M. >>

o        Rio summit is a game changer for accountants’ role in businesses (13 June 2012; By John Davies, ACCA) - Corporate strategies will have to embrace green requirements





·         CSRwire >

o        CSR Directory >

§         Search Category:

·         Accounting Associations & Networks






·         OECD Organisation for Economic Co-operation and Development > e.g.

o        Topics > e.g.

§         Corporate Governance

§          Environment

§          Green growth and sustainable development

o        >> e.g.

§         Guidelines for multinational enterprises (also here)




·         IFC International Finance Corporation >>

o        Corporate Governance




· (since 1995; Editor of Site: James McRitchie; Emphasis on USA) > also

o        Links+




·        Governance Focus (Blog)

o        »A governance location focused on corporate and board governance, ethics, development and social responsibility. Information is obtained from many sources for a wide range of information, opinion and debate.«




·         CSRwire »The Corporate Social Responsibility Newswire« > e.g.

o        More Information >

§         Categories:

·        Corporate Governance: News Items

·         Corporate Governance: CSRlive (articles, video, audio and commentary)

o       CSR Directory

§         A searchable online resource guide listing more than 2,700 organizations working on all aspects of corporate social responsibility in 105 countries.

§         > e.g.

·         Search Category:

o       Corporate Governance Orgs & Programs







·         The Centre for Corporate Governance in Africa at the University of Stellenbosch Business School (Bellville; South Africa) >

o        Research >

§         Making Investment Grade: The Future of Corporate Reporting - New trends in capturing and communicating strategic value (2012; .pdf has 142 pp.)

·         Published by United Nations Environment Programme (UNEP), Deloitte and the Centre for Corporate Governance in Africa (University of Stellenbosch Business School)

·         This report provides a collection of contributions from twenty internationally recognised experts in the fields of corporate reporting, investment and governance.




·         Ceres (Boston, USA) > e.g.

o        Resources >

§         Reports >

·         The Quiet Revolution in Business Reporting (May 2007; .pdf has 10 pp.; By Allen White)

o        This report discusses the limitations of business reporting under today's accounting rules...




·          VMRC Value Measurement Reporting Collaborative is a coalition of thought leaders assembled to develop global principles for value measurement and reporting (VMR).

o        Affiliated with the VMRC of Canada, the NPI New Paradigm Initiative seeks to revisit and update conventional accounting in accordance with contemporary value drivers that are largely absent from conventional financial reports.




·          Economie teoretica si aplicata = Theoretical and Applied Economics > e.g.

o         Arhive > 2007 > Nr. 11 / 2007 >

§         New Perspectives on Corporate Reporting: Social-Economic and Environmental Information (By Camelia Iuliana Lungu, Chirata Caraiani & Cornelia Dascalu; .pdf has 6 pp.)



·         SSRN Social Science Research Network > e.g.

o        Corporate Governance Network

§         >> 

·         Corporate Governance Research Centers Papers

§         >> 

·         Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability through Transparency (2005-?, work in progress; By David Hess, Ross School of Business, University of Michigan)




·          International Standards Project

o         By: Professors Tim Büthe & Walter Mattli (Duke & Oxford Universities)


§          Assessing the IASB: Results of a Business Survey about International Financial Reporting Standards and IASB's Operations, Accountability, and Responsiveness to Stakeholders (.pdf, 2008, 36 pp.)

·          »The first comprehensive business survey specifically about IFRS and IASB standardization«

·          The survey was conducted among financial executives—mostly CFOs and chief accounting officers—of companies listed on the major stock exchanges of the United States (NYSE), Germany (Frankfurt), France (Paris-Euronext) and the United Kingdom (London). 749 of these corporate finance experts, representing firms from all industries, participated in the survey.






·         RI Responsible Investor

o        Note: From 25 April 2011 Responsible Investor is only accessible to paying subscribers.

o        >> e.g.

§         Keywords: Governance

















European Union / European countries





·         FEE Fédération des Experts-comptables Européens = Federation of European Accountants (Brussels, Belgium) >

o        Policy Areas >

§         Corporate Reporting >>

·         Integrated Reporting Task Force

o        Note: As from 2013, capital markets, integrated reporting and financial reporting topics are addressed by the Corporate Reporting Policy Group as mainstream strategic issues.


§         Publications (Library) >> e.g.

·         The Future of Corporate Reporting = FEE Cogito Paper - The Future of Corporate Reporting - creating the dynamics for change (12 October 2015; .pdf has 92 pp.)

o        Introducing the concept of CORE & MORE

§         Corporate Governance & Company Law

§         Environmental, Social & Governance >

·        Publications (Library) >> e.g.

o        Position Paper: Environmental, Social and Governance (ESG) indicators in annual reports - An introduction to current frameworks (26 May 2011; .pdf has 30 pp.)

o         Preserving our natural capital: ecosystems and biodiversity (13 January 2011; .pdf has 2 pp.)

o        FEE Position on ESG Disclosure - FEE contribution to EC ESG Disclosure Workshop of 25 February 2010 (.pdf has 5 pp.)

o         Comment Letter: FEE Comment Letter on Integrating sustainability further in the learning outcomes and knowledge of the Common Content Project (8 January 2010)

o        Press Release: COP 15: not the success hoped for! FEE continues to communicate its strategies on sustainability to help SMEs, the public sector and accountants drive sustainable change (7 January 2010)

o         Accountants driving sustainable changes in the public sector (7 January 2010; .pdf has 2 pp.)

o         Equipping accountants for a sustainable future (7 January 2010; .pdf has 2 pp.)

o         Small and sustainable: opportunities for SMEs (7 January 2010; .pdf has 2 pp.)

o        Press Release: Public Sector to drive sustainability and lead by example (21 December 2009)

o        Press Release: FEE calls for unified global standards to mitigate climate change (2 December 2009; .pdf has 2 pp.)

o        Press Release: Lessons from the Crisis: Time to Shape a Sustainable Economy (16 July 2009)

o        Press Release: FEE contributes to the debate on rising to the challenge of sustainability (16 July 2009; Relating to eight policy statements issued on sustainability and the accountancy profession in 2009)

o         Shaping a Sustainable Economy (16 July 2009; .pdf has 4 pp.)

o         Towards a Sustainable Economy: the contribution of Assurance (16 July 2009; .pdf has 2 pp.)

o         Carbon Emissions Information (16 July 2009; .pdf has 2 pp.)

o         Embedding Sustainability into Corporate Governance (16 July 2009; .pdf has 2 pp.)

o        Press Release: Call to Enhance Sustainability in the Public Sector (8 July 2009)

o        Press Release: Eurosif and FEE call for improving sustainability disclosures in financial information (3 July 2009)

o        Position Paper: Call for Action - Sustainability Disclosures in Financial Information Can Be Improved (3 July 2009)

o        Press Release: Sustainability disclosures in financial information can be improved (29 April 2009)

o       FEE/Eurosif EU Roundtable on Sustainability Disclosure on 29 April 2009 at the European Parliament in Brussels (16 April 2009)

o         Comment Letter: FEE Comment Letter on Exposure Draft of Guidance for the Use of AA 1000 AS (2008) (18 March 2009)

o        Press Release: FEE calls on accountants in organisations of all kinds and sizes to acknowledge their role in embedding sustainability as a core part of strategy and decision-making (19 January 2009)

o        Policy Statements on core issues in relation to Sustainability and the accountancy profession - Four Policy Statements on Sustainability (19 January 2009) >

§          Cost Internalisation (.pdf has 1 pp.)

§          Multiple-Stakeholders: The Essence of Multidisciplinary Teams (.pdf has 2 pp.)

§          Non-Financial Information (.pdf has 1 pp.)

§          The Contribution of the Accountancy Profession (.pdf has 1 pp.)

o        Position Paper: Call for Action - Need to Increase Education in Sustainability for Accountants and Management! (17 December 2008; .pdf has 11 pp.)

o       Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.)







·         Europa >> European Commission >>

o        Banking and Finance >

§         Company Reporting >

·         Non-Financial Reporting

o        >> 

§         Company Law & Corporate Governance

o        >> 

§         Press release: Corporate governance framework for European companies: what needs to be improved? (5 April 2011) >

·         Green paper on the EU corporate governance framework (.pdf, 26 pp.)






·          CJEL Columbia Journal of European Law (New York, NY) >>

o        Corporate Social Responsibility Reporting in the European Union: Towards a More Univocal Framework (18 Colum. J. Eur. L. F. 38 (2011); Ruben Zandvliet, Grotius Centre for International Legal Studies, Leiden University)





·         ESRA The European Sustainability Reporting Association (-2009; updated ??)

o        Our aim is to improve Sustainability Reporting by sharing trends and best practice across European countries.

o        ESRA was formed by national accountancy bodies. Each accountancy body has appointed a member to represent it in ESRA.


§         Countries:

·         Austria, Belgium, Denmark, Finland, France, Germany, Hungary, Ireland, Italy, Netherlands, Poland, Portugal, Russia, Spain, Sweden, Switzerland, United Kingdom


§         Perspectives

·         These reports have been submitted by the following groups, Summarising the overall sustainability reporting developments and trends in Europe.

o        EC Report

o        GRI Report

o        FEE Report




·         EAA The European Accounting Association




·         CESR The Committee of European Securities Regulators



·         Deloitte >>

o        IAS Plus >

§         Resources >

·         IFRS in Europe



·         EFRAG European Financial Reporting Advisory Group




·        ECGI European Corporate Governance Institute

o        The ECGI is an international scientific non-profit association. We provide a forum for debate and dialogue between academics, legislators and practitioners, focusing on major corporate governance issues and thereby promoting best practice.



·         ecoDa European Confederation of Directors' Associations




·         AMF Autorité des marchés financiers (France)

o         The Autorité des marchés financiers (AMF) established by the Financial Security Act of 1 August 2003. It was formed from the merger of the Commission des opérations de bourse (COB), the Conseil des marchés financiers (CMF) and the Conseil de discipline de la gestion financière (CDGF).

o         Also English version of website

o         > e.g.

§          Actualités >

·          Communiqués de presse >>

o        L’Autorité des marchés financiers publie un rapport sur l’information diffusée par les sociétés cotées en matière de responsabilité sociale, sociétale et environnementale (5 novembre 2013) >

§         Rapport de l'AMF sur l'information publiée par les sociétés cotées en matière de responsabilité sociale, sociétable et environnementale

§         See also news and link to the report at Materiality-Reporting (.pdf has 59 pp.)

o        L'Autorité des marchés financiers publie un rapport sur l'information publiée par les sociétés cotées en matière de responsabilité sociale et environnementale (.pdf, 2/12/2010, 3 pp.) = AMF publishes a report on the social and environmental responsibility information published by listed companies (.pdf, 2 December 2010, 3 pp.) >

§         Report (.pdf, 46 pp.; In French)

§         Report on the Social and Environmental Information Published by Listed Companies (.pdf, 46 pp.; In English)



·         AFGE Association Française de Gouvernement d'Entreprise = French Corporate Governance Association

o        L’AFGE est un forum permanent de discussion, d’information et de médiation ouvert entre les entreprises et leurs actionnaires sur les principes de gouvernement d’entreprise, éthiques et du développement durable.





·         RI Responsible Investor

o        Note: From 25 April 2011 Responsible Investor is only accessible to paying subscribers.

o        > e.g.

§         Archive >

·         Keywords: e.g.

o        Europe > e.g.

§          CSR guidelines incorporated into Norwegian corporate governance code (11 November 2010; By Jeanett Bergan) - Boards to include CSR factors in risk management.

o        Governance





·         Far (Sweden)

o         Far is the professional institute for authorized public accountants (auktoriserade revisorer), approved public accountants (godkända revisorer), and other highly qualified professionals in the accountancy sector in Sweden.





·         NBA Nederlandse Beroepsorganisatie van Accountants (Amsterdam; = The Netherlands Institute of Chartered Accountants)

o         Merger of the Royal NIVRA and NOvAA


§          Vaktechniek >

·          Vaktechnische thema's >

o         Corporate Governance

o        Mvo - Maatschappelijk verantwoord ondernemen >

§         Duurzaam ondernemen

§         NBA-platform Integrated Reporting

§         Dossier niet-financiële informatie >

·         Dossier NFI: Taskforce niet-financiële informatie

·         Dossier NFI: Verantwoording en Assurance

·         Dossier NFI: Niet-financiële informatie in de publieke sector



·         RJ Raad voor de Jaarverslaggeving (Netherlands; Council for Annual Reporting) > e.g.

o        Richtlijnen >

§         Handreiking MVO (Handreiking voor Maatschappelijke verslaggeving)




·          Integrated Reporters for Integrated Reporting (Netherlands) - Integrated Reporters is een platform over het onderwerp Integrated Reporting, voor alle marketing- en communicatieprofessionals van Nederland.




·         Eumedion (Netherlands)

o        Eumedion operates as representative of the interests of institutional investors in the field of corporate governance.




·         FSR Foreningen af Statsautoriserede Revisorer (Denmark) = The Institute of State Authorized Public Accountants in Denmark >

o        Faglig information >

§         CSR





·         KWT Kammer der Wirtschaftstreuhänder (Austria) >

o        Spezialgebiete >

§         Umwelt / Nachhaltigkeit >

·          Umwelt- kostenrechnung

·          Leitlinie Lagebericht >

o         = Leitlinie zu wesentlichen nichtfinanziellen Leistungsindikatoren, insbesondere zu Umwelt- und ArbeitnehmerInnenbelangen, im Lagebericht (.pdf, 2008, 62 pp.)

·          CSR, EU-Emissions- handelssystem, FEE, ASRA, Education in sustainability




·         AECA Asociación Española de Contabilidad y Administración de Empresas (Madrid, Spain; Website in Spanish) >

o        Investigacion >

§         Comisiones de Estudio >

·         Responsabilidad Social Corporativa




·          NCCG National Council on Corporate Governance (Russia; Also English version of website)




·          MUFAD - Muhasebe ve Finansman Ogretim Uyeleri Dernegi = AAFA Assocation of Accounting and Finance Academicians (Turkey; Also English version of website) > e.g.

o         Dijital Archieves >> e.g.

§          A review on how CPAs should be involved in environmental auditing and reporting for the core aim of it (.pdf, 16 pp.; By Mehmet Özbirecikli)

·          This Paper was presented in "The Balkan Countries' 1st International Conference on Accounting and Auditing" 8-9 March 2007





·         ACCA Association of Chartered Certified Accountants >

o        Global Site

o        Europe (National Sites)

















United Kingdom (UK)






·        ACCA Association of Chartered Certified Accountants > e.g.

o        United Kingdom >

§         Technical activities >

·        Sustainability

o        Scotland

o        Wales






·        ICAEW (UK) »The Institute of Chartered Accountants in England and Wales« > e.g.

o        Qualifications and programmes >

§         Business Sustainability Programme (BSP)

·         The BSP is an e-learning programme covering Corporate Responsibility and the issues facing companies in becoming sustainable.

o        Technical resources > e.g.

§         Audit and assurance > e.g.

·         Assurance: Practical Guidance >

o        Assurance on non financial information >

§         Reporting on public sector performance: assurance on non-financial information in the public sector (.pdf, 2012, 24 pp.; By Adrian Byrne)

§         Assurance on non financial information: Existing practices and issue (.pdf, July 2008, 28 pp.)

§         Corporate governance

§         Ethics

§         Financial reporting >

·         Other UK reporting issues >

o        Companies Act

o        Narrative reporting

·         Information for Better Markets > e.g.

o        IFBM reports >

§         Developments in new reporting models (December 2009; .pdf has 109 pp.)

§         Sustainability


§          Communities >

·          Blog >

o         Blog Topics >

§         Sustainability

§         Library >

·         Subject gateways >

o       Environment & Sustainability > also

§         Articles and books in the Library collection:

·        View a list of articles and books in our collection on environmental and social reporting

·         View a list of articles and books in our collection on environmental and social corporate responsibility





·         GOV.UK > e.g.

o        Departments >

§         BIS Department for Business, Innovation & Skills (UK) >

·         Policies >

o        Corporate Governance >> e.g.

§         Open consultation: Non-Financial Reporting Directive: UK implementation (16 February 2016)

·          See also:

o         The Accountant (Timetric): EU Non-Financial Reporting Directive: UK Government issues consultation (16 February 2016; By Carlos Martin Tornero)

§         Policy paper: 2010 to 2015 government policy: Corporate accountability (Updated: 8 May 2015) > also

·         Appendix 3: Improving company non-financial reporting

·         See also:

o        FRC Financial Reporting Council >> e.g.

§         Corporate Governance > UK Corporate Governance Code (formerly the Combined Code)

§         Accounting and Reporting Policy

§         Audit, accounting and reporting: guidance for UK companies

§         Company and Partnership law >

·         Companies Act 2006

§         HM Treasury >>

·         Public sector annual reports: sustainability reporting guidance 2015-16 (31 March 2016; .pdf has 37 pp.)

·         Public sector annual reports: sustainability reporting guidance 2014 to 2015 (16 March 2015; .pdf has 41 pp.)

·         Government guidance for sustainability and environmental reporting (March 2013; .pdf has 78 pp.) - Guidance for government bodies on sustainability reporting





·          UK Parliament > e.g.

o         Parliamentary business > Publications and Records > Lords Publications > Lords Hansard > Lords Hansard by Date > Daily Hansard >>

§          5 July 2011 >>

·         Corporate Governance and Accountability - Question for Short Debate

o         Asked by Lord Harrison

o         To ask Her Majesty's Government what steps they are taking to improve corporate governance and accountability with respect to social and environmental issues.




·         CIMA Chartered Institute of Management Accountants (UK)

o        CIMA is the world’s largest and leading professional body of management accountants. We have 172,000 members and students in 165 countries. (as of January 2010)

o        > e.g.

§         CIMA in business > e.g.

·         CGMA Chartered Global Management Accountant

o        The AICPA and CIMA have joined together to form a joint venture (2012) which powers a new designation for management accountants, the Chartered Global Management Accountant (CGMA). The CGMA is designed to elevate management accounting and further emphasise its importance for businesses worldwide.

o        >> e.g.

§         Browse by topic: e.g.

·         Sustainability

·         Ethics

§          Events and CPD courses >

·          Mastercourses >

o         Mastercourses by category: Strategic management > e.g.

§          Accounting for carbon

§          Carbon reporting and footprinting

§          Sustainability: the business case

§         Thought leadership >

·        Reports >

o        Governance

o        Financial Reporting > e.g.

§         Report leadership

·         Report leadership is a coalition between CIMA, PricewaterhouseCoopers (PwC) and Radley Yeldar.

o       Sustainability and ethics > e.g.

§         Tomorrow’s balance sheet (February 2011; .pdf has 14 pp.)

§         Evolution of corporate sustainability practices (December 2010; .pdf has 24 pp.)

·          To gain a sense of the state of sustainability in the UK and North America, CIMA, the AICPA and CICA recently surveyed over 2000 organisational leaders from their respective memberships, and interviewed sustainability executives from leading organisations to examine key characteristics of business sustainability, and the level of finance function involvement in corporate sustainability initiatives.

o         See also related article by Rachael Singh at Financial Director: Sustainable accounting moves closer (24 January 2011) - The Prince’s Trust initiative takes off but survey shows low take-up of sustainability tracking by business

§         Incorporating ethics into strategy: second edition (October 2010; .pdf has 19 pp.)

·          Incorporating ethics into strategy - Find out how finance professionals can shape their organisations' ethical agendas to develop sustainable business models = Incorporating ethics into strategy: developing sustainable business models (.pdf, February 2010, 15 pp.; Discussion paper by: Victor Smart and Danielle Cohen)

§         Accounting for climate change: How management accountants can help organisations mitigate and adapt to climate change (December 2009; .pdf has 20 pp.)

§         Climate change survey = Climate change - the role of the finance professional (December 2009; .pdf has 21 pp.)

·          A CIMA and Accounting for Sustainability (a Prince of Wales initiative; A4S) international survey of almost 900 finance and sustainability professionals.

·          See also

o        Related press release: Accountants must take ownership of corporate climate change initiatives (8 December 2009)

§          Managing responsible business (2008; .pdf has 30 pp.)

·          This 2008 CIMA survey with the Institute of Business Ethics (IBE) explored how companies manage their ethical performance and how this affects the finance function.

§          Emissions trading and the management accountant (18 December 2006)

§          OFR and sustainability roundtable >

·          Technical Report: Examining the impact of the OFR on sustainable development and corporate reporting (.pdf, 2005, 21 pp.; Writers: Danka Starovic, Dr Arlo Brady)

§          Climate change calls for strategic change (CIMA; 31 March 2008)

§          Accounting for sustainable development performance (18 December 2006; By Jan Bebbington)

·         E-magazines > e.g.

o        Insight

§         Insight »is a monthly e-mail newsletter sent to professional accountants in business across the globe.«

§         > e.g.

·         Green light for sustainability?

o         When delegates gather for CIMA’s green sustainability conference Asia 2011 on 12-13 July in Kuala Lumpur, they will hear that carbon reporting remains very much a discipline in evolution. Liz Loxton, freelance journalist, talks to Jean-François Lowes, who will be speaking at the event.

·         Insight January 2010 >

o        Accounting for climate change: your role

o        Research update

·          Excellence in leadership

o         Excellence in leadership is a series of official quarterly publications and supplements for the CPD needs of key finance decision makers.


§         Responsible business (June 2008)

§         Professionalism >

·         Ethics >

o       Ethics resources >

§         Webcasts

§         Ethics reading >

·        Ethics articles

·         Ethics case studies

§         Ethics newsletter (= Ethical Lens)

§         External links







·         KPMG UK





·         Accountancy Age > e.g.

o        News >

§         News

§         In Depth > e.g.

·         Accountants and the crisis: CSR - man overboard (24 July 2008; Written by Damian Wild) - A commitment to CSR is de rigueur for the modern business - but will it survive the economic downturn or be seen as a luxury few can afford?

o        Homepage >

§         Special Reports > e.g.

·         The green accountancy report (5 July 2007)

o        Accountants are best placed to help business play its part in reducing the pollutants, toxins and greenhouse gases pouring into the environment.

o        Indeed, we are best placed to measure the extent of the problem and disclose it through company reports. But we need the tools to do it.

o        In this special Green Report we look at what those might be, and the issues surrounding corporate responsibility.




·         PwC United Kingdom >

o        Issues >

§         Governance

§         Building public trust >

·         Building Public Trust Awards

o        Services >

§         Audit & Assurance >

·         Business information, reporting and assurance >> also

o        PwC corporate reporting blog

·         Non-financial performance & reporting

·         Sustainability >

o        Measuring, managing, reducing, reporting and assurance




·         HRH The Prince of Wales (UK) >> e.g.

o        Accounting for Sustainability Project (A4S)



·          CCAB Consultative Committee of Accountancy Bodies - Accountants for Growth (London, UK)

o         CCAB has five members – ICAEW, ACCA, CIPFA, ICAS and Chartered Accountants Ireland

o         Our mission is to be the collective voice of the UK profession.


§          About Us >

·         Sustainability

o        The CCAB bodies are all members of the Accounting Bodies Network, established by The Prince’s Accounting for Sustainability Project (A4S)


§         Corporate Disclosures on Sustainability (.pdf, October 2011, 62 pp.; By: Martin Bennett, David Sola and Lucie Roux)

·         CCAB has published a report summarising the current position of corporate sustainability reporting in the UK. We intend that this should provide a thought piece which will inform discussion and debate.




·         Tomorrow’s Company (London, UK)

o        Tomorrow’s Company is shaping the future of business success to build lasting value.

o        > e.g.

§         Discussions >

·         Corporate Governance & Stewardship >

o        Stewardship

o        Reporting > e.g.

§         Tomorrow's Corporate Reporting: A critical system at risk (May 2011; .pdf has 52 pp.; With CIMA and PwC)

·          This report is the output of a collaborative research study undertaken by CIMA, the UK firm of PwC and the London-based think-tank Tomorrow's Company.

·          This research report focuses on the systems architecture and the behaviours and values of its stakeholders. Not on the content of the ‘ideal corporate report’. By corporate reporting we mean all the mechanisms by which companies communicate their performance and activity to their stakeholders, with a particular emphasis on the flow of information into the investment community.

·          See also:

o         Nick Topazio's blog posts (at CIMA):

§          Tomorrow's Corporate Reporting - a critical system at risk (20 May 2011; at CIMA)

§          Tomorrow's Corporate Reporting (6 July 2010)

o         Blog posts by David Phillips (PwC):

§          A critical system at risk (25 May 2011)

§          Corporate reporting is no longer working – What needs to be done to make it fit for purpose in the future? (7 July 2010)

o        Governance






·         PIRC Pensions Investment Research Consultants Ltd. is the UKs' leading independent research and advisory consultancy providing services to institutional investors on corporate governance and corporate social responsibility.





·         ICAS Institute of Chartered Accountants of Scotland >

o        >> e.g.

§         Search: Sustainability >> also

·         Sustainability Reporting














USA, Canada, Australia, India ...






·         FASB Financial Accounting Standards Board (USA)




·         FASAB Federal Accounting Standards Advisory Board >

o        GAAP Generally Accepted Accounting Principles



· (USA, New York State Society of CPAs – Certified Public Accountants) >

o        The CPA Journal (USA) > e.g.

§          Contents: Responsibilities & Leadership >>

·          Corporate Social Responsibility Reporting: The Growing Need for Input from the Accounting Profession (February 2011)




·         AICPA American Institute of Certified Public Accountants (USA) > e.g.

o        Publications >

§         Journal of Accountancy >>

·         December 2006 >

o        The Future of Corporate Sustainability Reporting (By Brian Ballou, Dan L. Heitger and Charles E. Landes)

o        Interest Areas >

§         Accounting & Auditing >

·         Browse: By Topic:

o        Enhanced Business Reporting (See also here - Enhanced Business Reporting Consortium – EBR 360)

§         Business, Industry & Government >

·         Resources >

o       Sustainability Accounting = Sustainability Reporting and Assurance

·         Browse:

o        By Topic:

§         Sustainability

o        See also

§          Related press release at PR Newswire: Sustainability: Accountants and Financial Leaders Explore How to Build a Sustainable Business and Boost the Bottom Line in AICPA-CICA Workshop (16 September 2010)

§          Related blog post by James F Reeves: Looking Beyond the Numbers (16 March 2010)

§          related .pdf at Institute of Management Accountants (IMA): Integrating governance, risk and reporting to create long-term value (.pdf, May 2008, 6 pp.; By Brian Ballou and Dan L. Heitger; In Strategic Finance)



·         Accounting Today >> e.g.

o        The greening of corporate accounting - Demand is climbing for sustainability reporting services (1 March 2012; By Bill Carlino)




·         AAA American Accounting Association



·         IMA Institute of Management Accountants (Montvale, NJ) >

o        Resources & Publications >

§         Strategic Finance Magazine >

·          Articles by Brad J. Monterio:

o         September 2010:

§          XBRL: Sustainability Reporting and XBRL—Part 2 (Read .pdf (3 pp.) at

o         August 2010:

§          XBRL: Sustainability Reporting and XBRL—Part 1 (Read .pdf (3 pp.) at

o         Note: Brad J. Monterio (At Twitter) is managing director and founder of Colcomgroup, Inc. and managing director and founder of CMH Partners LLC. He is a member of the IMA XBRL Advisory Committee and chairs its Outreach Working Group.

§         Research Studies and Resources >

·         External Reporting & Disclosure Management

·         >> 

o         Statements on Management Accounting (SMAs) >

§          Business Performance Management >

·         The Evolution of Accountability - Sustainability Reporting for Accountants (2008).

o        See this .pdf (41 pp.) at






·         SASB Sustainability Accounting Standards Board (Incorporated in July 2011; San Francisco)

o        The Sustainability Accounting Standards Board™ (SASB™) is a 501(c)3 non-profit that provides standards for use by publicly-listed corporations in the U.S. in disclosing material sustainability issues for the benefit of investors and the public.

o        SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the Form 10-K and 20-F.

o        Sustainability accounting standards are intended as a complement to financial accounting standards, such that financial fundamentals and sustainability fundamentals can be evaluated side by side to provide a complete view of a corporation’s performance.

o        Note: SASB is working in close collaboration with the IRI at Harvard University >

§          Harvard University >> John F. Kennedy School of Government >> The Hauser Institute for Civil Society at the Center for Public Leadership >> e.g.

·          Initiative for Responsible Investment (IRI) - (formerly the Institute for Responsible Investment at the Boston College Center for Corporate Citizenship) >

o        Publications >

§         On Materiality and Sustainability: The Value of Disclosure in the Capital Markets (.pdf, September 2012, 73 pp.; By Steve Lydenberg)

§         From Transparency to Performance: Industry-Based Sustainability Reporting on Key Issues (.pdf, June 2010, 101 pp.; Industry-specific KPIs)

·          See also

o         articles by Joe Sibilia at CSRwire Talkback:

§          Public Policy and Sustainability (Part III) (15 September 2010)

§          U.S. Loses Leadership Luxury (Part II)

§          Initiative Overcomes Noise (Part I)

o         Blog post at The Murninghan Post: Sustainability Disclosure and Sector Sensibility (19 July 2010; By Marcy Murninghan)

o         related news: Report Calls for Mandatory Reporting of CSR Key Performance Indicators (7 July 2010)

o        See also, e.g.:

§         CalCPA (California CPA): Beyond the Balance Sheet: Non-financial, Material Disclosures and the Quest for Sustainability (March/April 2015; By Brad J. Monterio)

§         The Brookings Institution: The SEC and Capital Markets in the 21st Century: Evolving Accounting Infrastructure for Today’s World (23 September 2014; By Robert Eccles and Jean Rogers)

·         Relating to the paper (.pdf, September 2014, 10 pp.) in the Initiative on 21st Century Capitalism series.




·          IRRCi Investor Responsibility Research Center Institute = IRRC Institute (New York, NY) > e.g.

o         Research >

§          Advanced Search:

·          By Category:

o         Governance




·         GMI GovernanceMetrics International (New York, NY, Portland, ME, Los Angeles, CA)

o        GovernanceMetrics International is the leading independent provider of global corporate governance and ESG ratings and research.

o        > also

§         Resources > also

·         White Papers >

o        Corporate Governance

·         Global ESG Standards

o        Research global ESG compliance and reporting standards, corporate governance codes and corporate governance standards from around the world using our centralized ESG Standards Directory.

·         The Corporate Library

o         The Corporate Library’s mission is to provide independent corporate governance research and analysis, thereby enabling our clients to enhance value and profitability by minimizing risk and increasing accountability.

o         Note: The Corporate Library and GovernanceMetrics International (GMI) announced the merger of two US-based leaders in corporate governance research in July 2010.





·         ABA American Bar Association (USA)

o        »The Mission of the American Bar Association is to be the national representative of the legal profession, serving the public and the profession by promoting justice, professional excellence and respect for the law.«

o        >> 

§         The Section of Environment, Energy, and Resources >

·         Special Committee on Environmental Disclosure

o        The Environmental Disclosures Committee provides a forum for the discussion of corporate environmental disclosure in light of the requirements recently imposed by Sarbanes-Oxley and the increasing number of environmental "transparency" initiatives.

o        The Committee focuses on legally mandated SEC and financial statement disclosure of environmental matters and the relationship between such disclosures and voluntary corporate sustainability and social responsibility disclosures of environmental matters to stakeholders.

o         It also treats issues arising from product-related environmental disclosures in the commercial marketplace.



·          Davis Polk & Wardwell LLP »is one of the world’s premier law firms« (New York, NY) >

o         Practices >

§          Corporate:

·         Environmental >

o        Related Resources >

§         Preparing Your 2011 10-K and 20-F – Environmental Disclosure Considerations (.pdf, 31 January 2012, 7 pp.)

·          These considerations include:

o         Environmental Regulatory Updates;

o         Climate Change Litigation and Other Developments;

o         Continued SEC Focus on MD&A Disclosure;

o         Loss Contingencies – FASB and SEC Activity; and

o         Hydraulic Fracturing, Deepwater Horizon and Other High-Profile Issues.

§         Environmental Disclosure in SEC Filings – 2011 Update (.pdf, 11 January 2011, 13 pp.)

§         Environmental Disclosure in SEC Filings – 2010 Update (.pdf, 8 February 2010, 14 pp.; Client Memorandum)

·          There have been some important developments in these areas since we published our 2009 memorandum, in particular:

o         an SEC adoption of an interpretive release on climate change disclosure;

o         new proxy rules;

o         significant developments in the areas of climate change regulation and litigation; and

o         changes in the accounting of environmental loss contingencies.

§         Environmental Disclosure in SEC Filings (.pdf, 21 January 2009, 56 pp.; Client Memorandum; Or here (.pdf))


·          Foley Hoag LLP (Boston, MA)

o         Foley Hoag’s commitment to advance and protect its clients’ interests has made it the go-to law firm for a wide array of emerging, middle market, and large-cap companies.

o         > e.g.

§          Services > e.g.

·          Corporate Social Responsibility >

o         Corporate Social Responsibility and the Law

·         Environmental Corporate Responsibility >

o        Law and the Environment Blog


· »An Economist Group business« > e.g.

o        CFO magazine > e.g.

§         September 2009 >

·         Dirty Secrets (By Marie Leone and Tim Reason) - Companies may be burying billions more in environmental liabilities than their financial statements show.

o        Special Reports >>

§         The Greening of Corporate America (23 October 2007)

·         A collection of our most popular articles on the topic of corporate environmental responsibility and FIN 47.


·         Advanced Environmental Dimensions, LLC, was founded in 2005 to promote the advancement of best practices in environmental accounting and disclosure - Use this web site to get educated and stay current in the field of environmental financial reporting, including FIN 47. (updated ??)


·         Corporate Disclosure Alert - Commentary and alerts relating to sustainability, risk, shareholder rights and disclosure.

o        A blog by Sanford Lewis focusing on selected developments regarding shareholder rights regarding corporate disclosure, governance, and accountability.


· > e.g.

o        News > News Center >> e.g.

§         NYSE Euronext Issues Report on Corporate Governance (27 September 2010) - The exchange's Commission on Corporate Governance recommends board-level commitment to long-term sustainable growth, transparency by institutional investors, and regulation of proxy advisory services.

·         See also article at The Murninghan Post: Governance Galore (27 September 2010)

§          Investors Push Companies For Greater Disclosure on Lawsuits (11 September 2008; By Robert Kropp) - A proposed FASB rule change would require that loss contingencies related litigation be disclosed to investors.

·          See also

o         article by Sanford Lewis at CSRwire Talkback: Should Companies Disclose More Information To Investors About The Liabilities They Face? (15 August 2010) - How far should companies go in disclosures?

o         related article at Environmental Leader: FASB Proposes Controversial Accounting Standard (1 September 2008) - ... The proposed accounting standard seeks to modify the rules currently governing loss contingencies, including the disclosure of the costs of ongoing environmental litigation and pending unsettled lawsuits...




·          ASTM International (West Conshohocken, PA)

o         ASTM International, formerly known as the American Society for Testing and Materials (ASTM), is a globally recognized leader in the development and delivery of international voluntary consensus standards.

o         >> 

§          Subcommittee E50.05 on Environmental Risk Management > e.g.

·          E2173-07 Standard Guide for Disclosure of Environmental Liabilities

·          E2718 - 10 Standard Guide for Financial Disclosures Attributed to Climate Change

·          E2725-10 Standard Guide for Basic Assessment and Management of Greenhouse Gases




·         TCB The Conference Board (New York, NY) > e.g.

o        Practices > e.g.

§         Corporate Leadership > e.g.

·         Corporate Governance

·         Philanthropy & Citizenship

·         Sustainability




·         GRI Global Reporting Initiative > e.g.

o        Information >

§         News and Press Center >>

·         New GRI office helps US companies showcase sustainability (12 October 2010)

o        Each of the ‘Big Four’ accounting and professional services firms in the United States – Deloitte, Ernst & Young LLP, KPMG and PwC U.S. – has agreed to provide donations to sponsor GRI’s new Focal Point USA for the first two years.

§         See also

·         The Murninghan Post: Welcome to the USA, GRI! (13 October 2010)

·         Random Commentary = Random Comments (Blog by Daniel Roberts) > e.g.

o        Congratulations to the GRI - now in NYC (13 October 2010)

o        Update on Big-4 & GRI: a good fit? (27 May 2010)

o        Big-4 and the GRI: a good fit? (12 April 2010) - Are the Big-4 Accounting Firms the best way for GRI to gain a foothold in the US?

§          See also article at Triple Pundit: GRI Conference: More Needed from USA for Integrated Reporting’s Success (2 June 2010; By Leon Kaye)

o         The Conference Board has agreed to host the GRI Focal Point USA on a pro-bono basis during that same period of time. The Conference Board has a Center for Corporate Citizenship & Sustainability and sees its relationship with GRI as an asset to the Center objective of helping make sustainability integral to core business strategies.





·         Corporate Directors Forum (La Jolla, CA; USA)



·         Deloitte USA >

o        Center for Corporate Governance



·         Harvard Law School Program on Corporate Governance



·         Baruch College/CUNY (New York, NY) >> ZSB Zicklin School Of Business >>

o        Robert Zicklin Center for Corporate Integrity (CCI) > e.g.

§         Events



·         Governance and Accountability Institute, Inc. (= G&A Institute, Inc, New York, New York, USA) > also

o        Our Sites >

§         SustainabilityHQ - Profiling key global capital market players and influentials shaping markets, corporate reputations and valuations. (formerly known as INSIGHTS-edge™)

§         Accountability-Central > e.g.

·         Categories > e.g.

o        Social Issues and Concerns:

§         Corporate Social Responsibility > also

·         USA Sustainability Reporting

o         Note: The Governance and Accountability Institute is the USA Data Partner for the Global Reporting Initiative.

o       Corporate Governance





·         CPA Canada (Chartered Professional Accountants Canada, Toronto) >

o        Business and Accounting Resources >

§         Financial and non-financial reporting >

·        Sustainability, environmental and social reporting >> e.g.

o        Sustainability: Environmental and Social Issues Briefing (.pdf, September 2011; By Julie Desjardins, CA and Alan Willis, CA)

o        Environmental, Social and Governance (ESG) Issues in Institutional Investor Decision Making (.pdf, August 2010, 50 pp.; Co-authored by Alan Willis and Julie Desjardins)

§         See also

·         related article at The Murninghan Post: Fiduciary Failure: Closing the ESG Disclosure Gap (24 August 2010)

o        Climate Change Briefing: Questions for Directors to Ask (July 2009; ; By Julie Desjardins, CA and Alan Willis, CA; .pdf has 27 pp.)




·         The Conference Board of Canada > e.g.

o        Research Topics >

§         Governance and Corporate Social Responsibility

o        About Us >

§         Newsroom >

·         News Releases >>

o         CSR Emerging as a Governance Issue for Boards (Ottawa, 9 July 2008)

§          See also related articles at

·          SocialFunds: Getting on Board with Corporate Social Responsibility (25 August 2008)

·          Business Edge: Companies urged to get on board with CSR (8 August 2008; By Romana King) - Gap still exists between directors' desires and actions





·         CGA-Canada Certified General Accountants Association of Canada > e.g.

o        Research & Advocacy >

§         Areas of Interest >

·         Sustainability Reporting = Measuring Up: A Study on Sustainability Reporting in Canada – A CGA-Canada report (2005)

o         Media Centre > e.g.

§          Topics of Interest >

·          Fair Value Accounting




·         CAmagazine »The online edition of Canada's leading accounting publication« > e.g.

o        Archives > Print Edition > 2009 >

§         December 2009 > e.g.

·         The business of climate change (By Julie Desjardins & Alan Willis) - Environmental and sustainability issues are changing the playing field and creating opportunities for CAs in risks, regulations, reporting and other roles




·          OSC Ontario Securities Commission (Toronto, Canada) >

o        Securities Law & Instruments >

§         Instruments, Rules & Policies >

·         51-717 - Corporate Governance and Environmental Disclosure >

o        OSC corporate sustainability reporting initiative - Report to Minister of Finance (.pdf, 18 December 2009, 96 pp.)

o        See also

§         related news release: OSC announces plans to enhance compliance with corporate governance and environmental disclosure requirements for 2010 (18 December 2009)

o        See also:

§          Hennick Centre for Business and Law (Toronto, Canada)

·         >> 

o        Corporate Social Reporting Initiative: Report to Minister of Finance (15 June 2010; .pdf has 74 pp.)

§          In their report, Corporate Social Reporting Initiative, produced with the generous support of the Association of Certified Chartered Accountants (ACCA), the Hennick Centre and Jantzi-Sustainalytics address the reasons and scope for and the regulation of corporate social reporting …




·         GAA Global Accounting Alliance

o        The Global Accounting Alliance is made up of 9 of the world's leading accounting bodies, brought together to promote quality services, share information and collaborate on important international issues.

o        >> 

§         GAA Accounting is an online journal that publishes authoritative yet accessible articles to advance the understanding of theory and practice in accounting, business finance and related subjects.






·         IoD Institute of Directors South Africa > e.g.

o        Publications >

§         King IV

§         King III

o        Products & Services >

§         Forums & Committees >

·         Sustainable Development Forum > also

o        Position Paper 3: Integrated Reporting (18 November 2010; .pdf has 8 pp.)

§         King III Report, Papers & Guidelines >

·         IoDSA King III Report:

o       Chapter 9: Integrated reporting and disclosure (pp. 107-111)

·         IoDSA King III Code:

o        Chapter 9: Integrated reporting and disclosure

·         King III Practice Notes:

o        King_III_Ch_9_Integrated_Report_April_2012.pdf (April 2012; .pdf has 6 pp.)

·         See also

o        PwC South Africa: King III - Chapter 9: Integrated reporting and disclosure

o        <IR> Integrated Reporting (IIRC - International Integrated Reporting Council)

o        Articles at WFE - The World Federation of Exchanges:

§         Press Release: Corporate Governance Reform Leader Mervyn King to receive WFE Award for Excellence (26 September 2011)

§         Integrating sustainability in South Africa (15 June 2010; By Michelle Joubert and Corli le Roux, Johannesburg Stock Exchange, JSE)

§         Integrated Reports Voluntary Filing (10 June 2010; By Robert G. Eccles and Mervyn King)

o         Related article at FAnews: King III - Applicable to you? (2 December 2009; By Deneys Reitz)

o         Related article at ITInews: Governance, strategy and sustainability have become inseparable (5 October 2009; Relating to SAICA) - Code defines integrated reporting as a holistic and integrated representation of a company's performance in terms of finance and sustainability.

o         Related article at BusinessDay: Sustainability reporting extends to all areas of performance (28 September 2009; By Sanchia Temkin)

o        Article at PwC South Africa: King III Integrated Reporting - sustainability reporting no longer a poor cousin to the financial numbers (17 September 2009)

o         An article at MoneyWeb: It takes a King to Govern on integrated sustainability reporting (15 September 2009; By Grant Fisher) - Why integrated sustainability reporting is important.

o         An article entitled ‘Individuals emerge as chief providers of capital’ written by GRI Chair Mervyn King, published 18 August 2009 in the South African publication, Business Report.

·         King II (2002)

o        Non-legislated code on corporate governance, which also includes »Section 4« on »Integrated Sustainability Reporting«

·          King I (1994)

o         The Institute of Directors in Southern Africa established in July 1993 the King Committee on Corporate Governance.

o         The first King Report was recognised internationally, when published, as the most comprehensive publication on the subject embracing the inclusive approach to corporate governance.

·         See also

o        Related article at the Corporate Responsibility Magazine (CRO): King of Transparency (December 2010; By Dirk Olin) - South Africa’s Mervyn King leads the Global Reporting Initiative’s bold agenda.





·         SAICA The South African Institute of Chartered Accountants > e.g.

o        Technical >

§         Integrated Reporting >

·        Integrated Reporting website

o        News >> e.g.

§         SAICA welcomes new integrated reporting guidance for listed companies (25 January 2011) - Professor Mervyn King, chairman of the Integrated Reporting Committee' (IRC) of South Africa, launched the new Framework for Integrated Reporting and the Integrated Report Discussion Paper at a press conference in Johannesburg on 25 January 2011. >

·         Discussion Paper: Framework for Integrated Reporting and the Integrated Report (.pdf, 25 January 2011, 28 pp.)

o        The last day for comment: 25 April 2011.

§         An integrated report is a new requirement for listed companies (4 June 2010) - The over 450 companies listed on the Johannesburg Stock Exchange (JSE) will be required to produce an integrated report in place of their annual financial report and sustainability report.

o        >??>

§         SAICA has developed literature on Sustainability = Corporate Social Responsibility and Sustainability Reporting (.pdf, September 2008, 309 pp.)




·         The Centre for Corporate Governance in Africa at the University of Stellenbosch Business School (Bellville; South Africa) conducts multi-disciplinary research and offers educational and development activities to improve the effectiveness of corporate governance in African organisations.




·          Grant Thornton South Africa »is a leader in providing accounting services and business advice to owner-managers and entrepreneurial businesses.« > e.g.

o         Publications > e.g.

§         Effective Directors' Guide on Corporate Governance > e.g.

·         Non-financial matters

o         Services >

§          Business Risk Services >

·          Corporate Governance






·         ACCA Association of Chartered Certified Accountants >

o       Global Site

o       National sites






·         CAPA Confederation of Asian and Pacific Accountants

o        The Confederation of Asian and Pacific Accountants (CAPA) represents national accountancy organisation in the Asia-Pacific region. Today (2009), CAPA has a membership of 34 accountancy organisations in 24 jurisdictions.

o        > e.g.

§         CAPA Projects >

·        Environmental Accounting CSR Survey 2009 (Completed October 2009)

o        Questionnaires were sent to all 33 CAPA member bodies on March 31, 2009. Responses were received from 21 member bodies (from: Australia, Bangladesh, Canada, China, India, Japan, Korea, Malaysia, New Zealand, Pakistan, The Philippines, Samoa, US, UK, Russia).

o        This report intends to provide wide-ranging information on notable practices of CAPA member bodies.


§         report and forum materials >

·        Main Survey Report on the CAPA Environmental Accounting/CSR Survey (.pdf, October 2009, 37 pp.)





·         JICPA Japanese Institute of Certified Public Accountants (Also English version of website) >

o        Accounting and Auditing in Japan >

§         Environmental Accounting and CSR

·          JICPA operates the Management Advisory Service and Research Committee (MASRC) for the purpose of substantially reinforcing and improving management consulting services provided by JICPA members.

·         MASRC has 10 technical committees including the following 4 technical committees on environmental issues and Corporate Social Responsibility (CSR):

o        CSR Information Technical Committee

o        CSR Assurance Technical Committee

o        Environmental Accounting Technical Committee

o        Greenhouse Gas Emissions Trading Technical Committee

·         > e.g.

o        CSR Publications (Management Advisory Service and Research Committee Research Reports)



·         METI Ministry of Economy, Trade and Industry (Japan) > e.g.

o        English >

§         Policies >

·         Policy Index >

o        Economic & Industrial Policy >

§         Corporate Accounting, Disclosure and CSR Policy






·        CPA Australia (Certified Public Accountants) > e.g.

o        CPA Australia Sites >

§         INTHEBLACK

o        Professional resources >

§         Sustainability





·          Chartered Accountants Australia and New Zealand

o         Note: The Institute of Chartered Accountants Australia (ICAA) and the New Zealand Institute of Chartered Accountants (NZICA) are amalgamating (2014) to become Chartered Accountants Australia and New Zealand.


·         ICAA Institute of Chartered Accountants in Australia > e.g.

o        Leadership & Advocacy >

§         Sustainability


·          NZICA New Zealand Institute of Chartered Accountants >

o         Technical >

§          Sustainability

·          See also:

o         McGuinness Institute = Ex Sustainable Future Institute (New Zealand) >>

§          One Integrated Report > e.g.

·          20 September 2010, Sustainable Future Institute press release (.pdf has 3 pp.)

o         In a recent article in the Sunday Star Times, ‘Accounting attitude doesn’t add up’, Rod Oram noted with disbelief that the New Zealand Institute of Chartered Accountants (NZICA) was supposedly redesigning itself as Fit for the Future, yet had decided to disband the Sustainable Development Reporting Committee (SDRC). Wendy McGuinness, the previous Chair of the NZICA’s SDRC, and a member of the ‘2002 Taskforce on Sustainable Development Reporting’ which originally developed the rationale for the SDRC, is ‘shocked and dismayed by the decision to disband this important committee.’ McGuinness says ‘this implies New Zealand accountants are pulling out of this emerging area of study and business practice.’ …

·          19 September 2010, 'Accounting attitude doesn't add up' by Rod Oram (At Sunday Star Times)




·         AFAANZ The Accounting and Finance Association of Australia and New Zealand




·          Parliament of Australia >>

o         Parliamentary Joint Committee on Corporations and Financial Services (The committee is established by the (ASIC) Australian Securities and Investments Commission Act 2001.) > Completed inquiries >

§          Corporate responsibility: Managing risk and creating value (Date Completed: 21 June 2006)





·         CAMAC Corporations and Markets Advisory Committee (Australia) >

o        Publications > Reports > 2006 >

§         The social responsibility of corporations (.pdf, December 2006, 182 pp.)

·         The Australian government is studying how best to induce corporate social responsibility (CSR), weighing the balance between regulatory requirements, voluntary incentives, and market-based inducements.

·         Contents:

o        Overview

o        The international context

o        Duties of directors

o        Corporate disclosure

o        Promotion of responsible practices

§         Summary of submissions (.pdf, December 2006, 92 pp.)

o         See also, e.g.:

§          related articles at The Age, e.g.:

·          Companies say disclosure wastes time and money (1 March 2007)

·          Corporate law advisers reject social responsibility changes (14 December 2006)




·         Finsia Financial Services Institute of Australasia > e.g.

o         Media Centre > Media Releases >

§          2008 >

·          Climate change – significant risks and opportunities for Australian finance industry (19 May 2008)

§          2007 >

·          Investors benefit from $1.2billion boost to GDP if companies report on sustainability risks (1 August 2007)

·          Finance sector acknowledges economic impacts of climate change (26 June 2007) >>

o         Policy and Advocacy > e.g.

§          Campaigns >> e.g.

·          Sustainability post-Kyoto protocol ratification: opportunities for the Australian finance industry >

o         Is the financial services industry ready for climate change? (19 May 2008; .pdf has 27 pp.)

§          Policy publications > e.g.

·          Finsia's 'Sustaining our future - investing for the long haul' (August 2008)

o         >> 

§          'Tip of the Iceberg' Public Summit (1 August 2007)




·         ASX Australian Securities Exchange > e.g.

o        Market Supervision & Rules >

§         Corporate Governance >

·         Corporate Governance Principles and Recommendations

o        See also e.g.:

§         The Sustainability Report (By Rachel Alembakis) >> e.g.

·         ASX includes ESG language in corporate governance guidance (28 March 2014)

o        This week the ASX Group’s Corporate Governance Council published a third edition of the Corporate Governance Principles and Recommendations.

·         ASX to include ESG disclosures in governance recommendations (28 August 2013)




·         ASIC Australian Securities & Investments Commission > e.g.

o         Publications >

§          Regulatory documents >

·          Regulatory guides >

o         Regulatory Guide 247 Effective disclosure in an operating and financial review

§          See also, e.g.:

·          IIRC: A Stepping Stone to Integrated Reporting (25 September 2013; By Liz Prescott)




·          The Canberra Times >

o         News > Opinion > e.g.

§         Brace for boardroom battles (3 March 2008; By Bryan Horrigan)

·          Australia's first Minister for Superannuation and Corporate Law, Senator Nick Sherry, is facing an escalation of regulatory reform challenges in corporate governance and disclosure...




·         University of South Australia (Adelaide) >> e.g.

o        CAGS Centre for Accounting, Governance and Sustainability (Director: Roger Burritt) > also

§         Journals:

·         Accounting, Auditing & Accountability Journal (AAAJ)

o        AAAJ convenes a prestigious series of international interdisciplinary accounting research conferences – Asia Pacific Interdisciplinary Research In Accounting (APIRA) conference.

§          This conference is convened on a triennial basis, in agreed rotation with the European Interdisciplinary Perspectives on Accounting and the New York Critical Perspectives on Accounting conferences.

§         Conference Proceedings are freely available




·         Carol Adams

o         Carol Adams is an independent advisor and researcher on embedding sustainability into mainstream management and governance processes. She is a Director of Integrated Horizons, and provides advice to senior executives and finance professionals in companies, public sector organisations and NGOs around the world.

o         > e.g.

§          About Carol >

·         Publications

§         >> 

·         Accountants taking a lead on sustainable development (28 December 2014)




·          AFR Australian Financial Review >> e.g.

o        Can accountants save the planet? (25 October 2014; By Jane Gleeson-White)






·         ACGA The Asian Corporate Governance Association




·          IAI Ikatan Akuntan Indonesia = Indonesian Institute of Accountants


·          NCSR National Center for Sustainability Reporting (Jakarta, Indonesia)

o         NCSR has been declared on June 23, 2005 by 5 (five) major independent organizations which are the Indonesian Management Accountants Institute (IAMI / prev. IAI-KAM), the Indonesian-Netherlands Association (INA), National Committee on Governance (KNKG), Forum for Corporate Governance in Indonesia (FCGI) and the Public Listed Companies Association (AEI).






·         ICAI The Institute of Chartered Accountants of India



·         ACCG Asian Centre for Corporate Governance (Mumbai, India) = Asian Centre for Corporate Governance & Sustainability (ACCGS)





·         Hawkamah - The Institute for Corporate Governance (based in Dubai)

o        Hawkamah is shaping the development of corporate governance in the Middle East, North Africa and Central Asia.

o        By promoting its core values of transparency, accountability, fairness, disclosure, and responsibility, Hawkamah works on policy and practical aspects of corporate governance reform in the region.




·         IBGC Instituto Brasileiro de Governança Corporativa >> e.g.

o         Guia de Sustentabilidade para as Empresas (.pdf, 2007, 50 pp.)





















·          UNEP FI (Finance Initiative) »innovative financing for sustainability« >>

o         Work Streams >

§          Investment >>

·          Asset Management Working Group >>

o        Integrated Governance – A new model of governance for sustainability (.pdf, June 2014, 64 pp.)



·         Deloitte >>

o        IAS Plus >> e.g.

§         The Sustainable Board (23 January 2012; .pdf has 14 pp.)




·         The Murninghan Post - A Project of The Transition Group >> e.g.

o        Sustainability and Good Governance: A Work In Progress (30 September 2010; By Marcy Murninghan; Relating to a survey analysis entitled Board Oversight of Environmental and Social Issues: An Analysis of Current North American Practice (The Corporate Library/Calvert Asset Management))

§         See also, e.g.:

·         Corporate Secretary: Corporate social responsibility and the role of the board of directors (21 June 2011; By Sarah Altschuller)

o         Multiple Networks Syndrome: Diminishing Sustainability Impact (1 August 2010; By Bob Massie) - The Take-Away: Partitioning ESG Activism Undermines Sustainability As A Holistic Concept




·         The Harvard Law School Forum on Corporate Governance and Financial Regulation >> e.g.

o        What Board Members Should Know About Communicating Corporate Social Responsibility (26 April 2011; Posted by Matteo Tonello, The Conference Board)



·         TCB The Conference Board (New York, NY) >

o        Practices >

§         Corporate Leadership >

·         Sustainability

o        >> 

§         Sustainability Matters: Why and How Corporate Boards Should Become Involved (October 2011; .pdf has 92 pp.)

·         Despite the extensive body of literature on corporate governance and sustainability as separate areas, little attention has been paid to the interaction between the two. In particular, knowledge of the role the board should perform in overseeing corporate sustainability is limited. This report addresses the gap by highlighting the important issues for the board when overseeing sustainability strategy.



·          NACD National Association of Corporate Directors (Washington, DC) >> e.g.

o         Oversight of Corporate Sustainability Activities Handbook (2014)




·          CPA Canada (Chartered Professional Accountants Canada, Toronto) >

o         Business and Accounting Resources >

§          Financial and non-financial reporting >

·          Sustainability, environmental and social reporting >> e.g.

o         Sustainability: Environmental and Social Issues Briefing (.pdf, September 2011; By Julie Desjardins, CA and Alan Willis, CA)

o         Climate Change Briefing: Questions for Directors to Ask (July 2009; ; By Julie Desjardins, CA and Alan Willis, CA; .pdf has 27 pp.)




·         Strandberg Consulting (Canada; Principal: Coro Strandberg) > e.g.

o        Publications > e.g.

§         The Convergence of Corporate Governance and Corporate Social Responsibility (March 2005; .pdf has 17 pp.) - Thought Leaders Study



·         CBSR Canadian Business for Social Responsibility >

o        Resources >

§         CSR Governance Guidelines (.pdf, 29 June 2010, 23 pp.; Link ??)

·         Boards of directors recognize that effective management of social and environmental risks can improve business performance. This realization has led to increased oversight by boards over how the company is managing its social and environmental performance as part of their fiduciary responsibility. This oversight is referred to as Corporate Social Responsibility (CSR) Governance.

·         These Guidelines provide guidance to board directors and senior management on a best practice approach for CSR Governance.




·         Mark Schacter Consulting (Ontario, Canada) >

o        Publications > e.g.

§         What Directors Need to Know about CSR (.pdf, November 2004, 21 pp.)

·         »This paper argues that the discussion about CSR is best understood as a special type of discussion about corporate governance.«



·         BITC Business in the Community (UK) > e.g.

o        Resources >

§         All reports >> e.g.

·         Towards a Sustainability Mindset: How Boards Organise Oversight and Governance of Corporate Responsibility (29 January 2013; .pdf has 23 pp.)

o        This is a joint report by the Doughty Centre for Corporate Responsibility (Cranfield School of Management) and Business in the Community (BITC)

·         Rewarding Virtue: effective board action on corporate responsibility (.pdf, December 2005, 40 pp.; Joint report by Insight Investment, Business in the Community and FTSE Group; At UKSIF)




·         BSR Business for Social Responsibility (Based in San Francisco) > e.g.

o        Our Insights > e.g.

§         Blog

§         Reports > e.g.

·         The Stakeholder Fiduciary: CSR, Governance and the Future of Boards (April 2006; .pdf has 17 pp.; By Allen White)

o        This paper explores how corporate boards do, could and should relate to the CSR agenda.

§         Topics: Governance and Accountability





·          MHCi MHC International Ltd (Geneva, London and Washington DC; Managing director: Michael Hopkins) > e.g.

o         Publications >

§          Monthly Features > e.g.

·          Governance, The Law and CSR





·         AE



·          Erasmus University Rotterdam (Netherlands) > Erasmus School of Economics >>

o         Homepage of Chris Knoops (Department of Financial & Management Accounting) (updated ??) >

§          Links >

·          Full text journals

o         (some journals are accessible only to staff and students of Erasmus University Rotterdam)

·          Company financial reports, information on companies

·          Also on Environmental reporting and Sustainability reporting

§          Literature >

·          Financial Accounting > e.g.

o         Environmental reporting / sustainability reporting (-2002)


















Big international accounting and auditing firms






·         PwC PricewaterhouseCoopers > e.g.

o        Today's issues > e.g.

§         Governance

§         Sustainability & climate change

o        Our services >

§         Audit and assurance >

·        Corporate reporting

o        >> e.g.

§         PwC Canada >

·         Services >

o        Risk Assurance >

§         Sustainable Business Solutions

§         PwC United Kingdom >

·         Issues >

o        Governance

o        Building public trust >

§         Building Public Trust Awards

·         Services >

o        Audit & Assurance >

§         Business information, reporting and assurance >> also

·         PwC corporate reporting blog

§         Non-financial performance & reporting

§         Sustainability >

·         Measuring, managing, reducing, reporting and assurance

§         PwC United States >>

·         Global Business issues >

o        Sustainability & climate change:

§         Of further interest:

·         Sustainability and climate change






·         Deloitte > e.g.

o        Services >>

§         Sustainability services (See also here)

o        >> 

§         IAS Plus > also

·         Resources >

o       Sustainability and integrated reporting

o        Deloitte United States >

§         Services >> Featured Services >

·         Deloitte Sustainability

§         >> 

·         Topic: Sustainability

§         >> 

·         Deloitte University Press >

o        Topics >

§         Sustainability





·         Ernst & Young > e.g.

o        Issues >

§         Driving growth >

·         Sustainability

§         Operational effectiveness >

·         Sustainability

§         Transactions >

·         Sustainability

o        Services >

§         Specialty Services >

·        Climate Change and Sustainability Services (CCaSS)

o        >> 

§         T Magazine >

·         Issue 05 (September 2011): A sustainable mindset - The role of tax in a changing climate





·         KPMG > e.g.

o        Insights >

§         Topics >

·        Climate change & sustainability >> also

o        Sustainable insight - Our newsletter Sustainable Insight provides analysis of emerging sustainability trends.

o        Services >

§         Audit and Assurance >

·         Better business reporting >

o        Integrated Reporting

§         Advisory >

·         Risk Consulting >

o        Internal Audit Risk & Compliance Services >

§         Sustainability Services >

·         Building Long-Term Value >

o        Phase 5: Report & assure

·         >>> e.g.

o        The Netherlands (and here)

o        Canada

o        Sweden

o        Switzerland





·          CSRwire »The Corporate Social Responsibility Newswire« >

o         CSR Directory >

§          Search Category:

·         Accounting Firms




·         Bureau Veritas >

o        Our Services > e.g.

§         Certification > also

·         Sustainability Report Assurance

§         Consulting







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