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Sustainability reporting guidelines; Other non-financial reporting GUIDELINES, guides, guidance; Integrated reporting


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Reporting guidelines (global). PAGEREF _Toc364529417 \h 1482



Integrated Reporting / Connected Reporting (sometimes also referred to as: broad based business reporting, extended performance, enhanced, combined, consolidated, centralized, holistic, comprehensive, inclusive, universal) PAGEREF _Toc364529418 \h 1509


More specific reporting guidance (& guidance in development) PAGEREF _Toc364529419 \h 1601





Reporting guidelines, guides, guidance (in some countries). PAGEREF _Toc364529420 \h 1628





Guidance for reporting on CSR, social & ethical performance, intangibles; Stakeholder engagement; Communicating CSR / sustainability. PAGEREF _Toc364529421 \h 1695





Reporting scorecards, scoring sheets, benchmarks; Older reporting guidelines  PAGEREF _Toc287203319 \h 1341


Reporting scorecards, scoring sheets, benchmarks; Self assessment of reporting practice  PAGEREF _Toc287203320 \h 1341


Some »older« reporting guidelines. PAGEREF _Toc287203321 \h 1344





Some terminological and conceptual problems in corporate »sustainability« & »TBL Triple Bottom Line« reporting. PAGEREF _Toc287203322 \h 1348


Reporting on economic impact (»economic« versus »financial« performance / indicators) PAGEREF _Toc287203323 \h 1348


Environmental dimension of sustainability (role of the denominator – resource production and renewal); Ecological footprints & carrying capacity; Social footprints. PAGEREF _Toc287203324 \h 1354










Reporting guidelines (global)




·        GRI Global Reporting Initiative

o       The Global Reporting Initiative (GRI) is a non-profit organization that promotes economic sustainability. GRI provides all companies and organizations with a comprehensive sustainability reporting framework that is widely used around the world.






·          Volans - drives market-based solutions to the future’s greatest challenges. (Co-founder: John Elkington) >

o         About >

§          Evolution >

·          Reports:

o        The Transparent Economy (.pdf, May 2010, 52 pp.; At GRI) - Six tigers stalk the global recovery—and how to tame them

§          What is the future for corporate transparency and sustainability reporting—sometimes called ‘non-‘ or ‘extra-financial’ reporting?  This is the question we tackle in The Transparent Economy, a joint report by Volans and the Global Reporting Initiative.

§          The task: to begin looking out to the year 2020, analysing the trends that will drive or constrain greater transparency and accountability.

§          The study included an online survey of the GRI community, focusing on seven major trends—subsequently boiled down into the TIGERS agenda:

·          Traceability, Integrated Reporting, Government Leadership, Environmental Boundaries, Rating and Ranking, Shadow Economies

§          Recommendations are made for business, financial institutions, governments and individuals.

§          See also

·          Article by John Elkington at chinadialogue: Toward a transparent economy (8 September 2010)

·          YouTube GRITV's Channel >>

o         Volans & GRI Research Program - Trends in Future Reporting (9 Parts; Amsterdam GRI Conference, May 2010)

o         Future Steps in Developing GRI Guidelines (9 Parts; Amsterdam GRI Conference, May 2010)





·         Ceres (Boston, USA) > e.g.

o        About Us >

§         25 Years of Impact >

·         Sustainability Reporting: Ceres Catalyzes a Worldwide Movement (March 2014)

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, chronicles the progress made by a variety of disclosure initiatives since the 1990s, and identifies the Global Reporting Initiative as the emerging standard in comprehensive non-financial reporting.



·          Duke Law >

o         Academics >

§          Journals >

·          Law & Contemporary Problems >

o         Volume 69, Summer 2006, No. 3: Sequestered Science: The Consequences of Undisclosed Knowledge >

§         Why We Need Global Standards for Corporate Disclosure (By: Allen L. White)




·          Financial Advisor Magazine = FA Magazine (Shrewsbury, NJ) >>

o         FA Green >>

§         Accounting For Sustainability (3 August 2011; By Ellie Winninghoff) - tracing the trajectory of the GRI




·         Business & Human Rights Resource Centre

o        Browse > All topics >

§         Company policy/steps >

·         Reporting >

o        Company reporting: General

§         Principles >

·         Global Reporting Initiative


§         Tools & Guidance Portal >

·         Reporting



· >

o        News > News Center > Complete List of Articles by Category >

§         Reporting > e.g.

·         SRI Community Adding Its Two Cents to Comments on GRI G3 Guidelines (2 March 2006)

·         Lighthouse G3: Third Generation GRI Guidelines Shine a Beacon for Sustainability Reporters (30 September 2005)

·         Business for Social Responsibility Suggests Improvements to the Global Reporting Initiative (15 June 2005)

·         Memo From: SRI Analysts To: Companies--Use GRI Sustainability Reporting Platform! (7 October 2004)




·         Ethical Corporation > e.g.

o         Communications & Reporting >>> e.g.

§          Analysis: GRI Reporting: the next 10 years (3 February 2015; By Sam Phipps) - The GRI’s Reporting 2025 project aims to set a course for sustainability reporting over the next decade

§          Debate – Reporting – GRI: sinking or swimming? (6 March 2008) - GRI isn’t working for Mallen Baker. Andy Savitz says it’s still on track


§         Founder's blog (Toby Webb)

o         >> 

§         Free briefings on CR Reporting best practice

o         >>> 

§          Europe special report: the Global Reporting Initiative - GRI's G3 Guidelines - Standards at a crossroads (3 November 2006)




·         Guardian >> e.g.

o         Are sustainability reports driving change or just 'losing the signal'? (11 September 2014) - The avalanche of corporate sustainability information makes it hard to separate the wheat from the chaff – or the vitally important from the merely interesting, writes AMD’s Tim Mohin

o         Improving the effectiveness of non-financial reporting - live chat

§          Join our live online chat to discuss how to make non-financial reporting effective, engaging and part of scaling up sustainable solutions, Monday 2 December, 12pm to 2pm (GMT)

§          The panel: Rodney Irwin, managing director financial capital at WBCSD, Lois Guthrie, executive director of the CDSB and former technical director to the IIRC, Nigel Topping, executive director CDP, Chris Watson, accounting systems manager Interserve

§          >> 

·         The effectiveness of non-financial reporting - live chat round up (18 December 2013)

o        Sustainability reporting: what does the future hold? - live discussion (30 May 2013)

§          Panel: Ernst Ligteringen (GRI), Jason Perks (Two Tomorrows), Bill Baue (Sustainability Context Group), Solitaire Townsend (Futerra), Ben Tuxworth (SalterBaxter)

o        The future of sustainability reporting: how can we make it better? (20 May 2013; By Paul Hohnen) - The launch of new G4 guidelines raises the questions of how far sustainability reporting has got us and how can we improve?




· >

o        Blog >> e.g.

§          Video: The 9 most common mistakes made by CR / sustainability reports (28 October 2013)

§          GRI - The dilemma of practicing what you preach (22 August 2011)

·          See also related blog post by Elaine Cohen: Reporting. How the GRI does it. (20 August 2011)

o         >> 

§         Business Respect > e.g.

·          Newsletter >

o         No. 184 (26 July 2012) >

§         The Global Reporting Initiative is growing up (25 July 2012)

o         No. 91 (9 March 2006) >

§          The Global Reporting Initiative - Leap forward or last gasp?



·          AccountAbility >

o         About Us >

§          News >

·         Past Sustainability Insights >> e.g.

o        Top Five Misconceptions About GRI Reporting (16 February 2012; By Anna Ashbaugh)



·         Triple Pundit > also

o        News & Analysis >

§         Top Categories: also

·         Global Reporting Initiative & CSR Reporting

·         CSR Report Reviews

·         Sustainability Reporting



·         3BL Media > e.g.

o        Search: »Reporting«



·         CSRwire >> e.g.

o        CSRwire Talkback:GRI's Looming Challenge: Standardized Sustainability Reporting vs. Company-Tailored "Material" Reports (9 October 2011; By Sanford Lewis)



·         Sustainable Brands »The Bridge to Better Brands« (Sustainable Life Media; Headquarters: Burlingame, CA, USA) > e.g.

o        News & Views >> e.g.

§          The Trilemma of Reporting (3 November 2014; By Thorsten Pinkepank, BASF)



·          MIX Management Innovation eXchange >>

o        Hack: Fixing Corporate Sustainability Reporting Standards (8 May 2012) - by Galit A. Sarfaty - Assistant Professor at The Wharton School, University of Pennsylvania




·          GPPi Global Public Policy Institute (Berlin) > e.g.

o         Consulting > e.g.

§          Review of the Global Reporting Initiative (Projection duration: November 2005 - May 2006) >

·          Publications >

o         Final report to UNEP (will not be published)

§          See also:

·          UN fears decline in non-financial reporting (25 September 2006; By Hugh Williamson in Berlin)

o         Trends in non-financial reporting (.pdf, November 2006, 50 pp.)

§          Paper prepared for the UNEP, Division of Technology, Industry and Economics (DTIE)






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

o        CRD Corporate Reporting Dialogue

§         The Corporate Reporting Dialogue (CRD) is an initiative introduced by the IIRC, to promote greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements relevant to <IR>, leading to improved efficiency and effectiveness.

§         CRD Participants: CDP, CDSB, FASB, GRI, IASB, IIRC, IPSASB, ISO, SASB




·         SASB Sustainability Accounting Standards Board (San Francisco)

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)

§          Triple Pundit: Sustainability Accounting Standards Matter Now: Reflections from ISSP ’14 (24 November 2014; By Devon Bertram)

§         GreenBiz: Will SASB succeed in putting nonfinancial reporting on the map? (12 November 2014; By Bahar Gidwani)

§         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.

§         Blog post by Elaine Cohen: GRI vs IIRC vs SASB: Round Nine. All lose. (21 January 2014)

§         Blog post by Elaine Cohen: Will SASB make G4 redundant? (5 September 2013)

§         Two Tomorrows: Two Tomorrows urges SASB and GRI to collaborate (15 April 2013) - Overview of key differences between GRI and SASB

§         Guardian Sustainable Business (GSB) blog: Will sustainability reporting standards change the way business does business? (6 August 2013; By Marc Gunther)

§          Ethical Corporation: Letter from the mid-Atlantic – SASB, GRI and IIRC – A reporting standards shootout (10 July 2013; By Peter Knight)




·         Harvard University >> John F. Kennedy School of Government >

o        Centers & Programs >

§          The Hauser Center for Nonprofit Organizations >> e.g.

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

o        Publications > e.g.

§         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)

·          Co-authored by: Steve Lydenberg, a senior research fellow of the Hauser Center and chief investment officer of Domini Social Investments LLC, Jean Rogers, a principal at Arup, and David Wood, director of the IRI.

·          … Our goal is to encourage the uptake of sustainability reporting in the United States.

·          ... We would also like to acknowledge the review of report drafts and invaluable feedback from Mike Wallace (GRI), Allen White (Corporation 20/20), Adam Kanzer (Domini Social Investments), Mike Krzus (GrantThornton), and Jane Nelson (Kennedy School of Government).

·          See also

o         Article at SocialFunds: Corporate Reporting on Key Performance Indicators Should Be Industry Specific (1 October 2010)

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

§          Mossavar-Rahmani Center for Business and Government (Cambridge, USA) >

·          Programs > Corporate Social Responsibility Initiative >

o         Publications > Working Papers >

§         The Rise of the Global Reporting Initiative (GRI) as a Case of Institutional Entrepreneurship (.pdf, May 2007, 48 pp.; By: Halina Szejnwald Brown, Martin de Jong, and Teodorina Lessidrenska; = CSRI Working Paper No. 36)

§          See also: Home > Calendar > 2006-2007 >

·          April 4, 2007: The Rise of Global Reporting Initiative: Institutional Entrepreneurship in the Age of Shared Governance

o         See presentation (.pdf, 30 pp.) by Halina Szejnwald Brown




·         HBS Harvard Business School >>

o        HBS Working Papers Collection >> e.g.

§         Market Interest in Nonfinancial Information (.pdf, 22 September 2011, 27 pp.; By: Robert G. Eccles, Michael P. Krzus and George Serafeim)

·         See page 5 of pdf: »Since 2008, at least 18 organizations have issued frameworks and guidance for reporting nonfinancial information.« and related note:

o        Accounting for Sustainability, Connected Reporting;

o        Alliance for Water Stewardship, AWS Standards;

o        Australian Stock Exchange, Listing Rule 4.10.17;

o        Buenos Aires City Council, Law 2598;

o        Bursa Malaysia, Bursa Malaysia CSR Framework;

o        Canadian Securities Administrators; Staff Notice 51-333 Environmental Reporting Guidance;

o        Canadian Securities Administrators, National Instrument 51-102 Continuous Disclosure Obligations;

o        China State-Owned Assets Supervision and Administration Commission, Directive;

o        Climate Disclosure Standards Board, The CDSB Reporting Framework;

o        Danish Commerce and Companies Agency, Parliamentary law;

o        DVFA Society of Investment Professionals in Germany, KPIs for ESG Issues, Version 3.0;

o        European Union, Business Review – Modernization Directive (4th and 7th Directives);

o        Extractive Industry Transparency Initiative, EITI Principles and Criteria;

o        France, Grenelle 2;

o        Germany, German Sustainability Code;

o        Global Reporting Initiative, G3 Guidelines;

o        International Accounting Standards Board, IFRS Practice Statement Management Commentary;

o        International Integrated Reporting Committee, Discussion Paper Towards Integrated Reporting: Communicating Value in the 21st Century;

o        International Organization for Standardization, ISO 14000; International Organization for Standardization, ISO 26000;

o        Johannesburg Stock Exchange, Listing requirements;

o        Organization for Economic Cooperation and Development, Reporting Guidelines on Multinational Enterprises;

o        Singapore Stock Exchange, Policy Statement on Sustainability Reporting;

o        Sweden, Parliamentary law;

o        U.S. Securities and Exchange Commission, Interpretive release – Commission Guidance Regarding Disclosure Related to Climate Change;

o        U.K. Accounting Standards Board, Reporting Statement: Operating and Financial Review;

o        United Nations, Global Compact;

o        United Nations, Principles for Responsible Investment;

o        Water Footprint Network, Water Footprint Assessment Manual

o        »This list was adapted and updated from Lydenberg, Steve and Katie Grace. Innovations in Social and Environmental Disclosure Outside the United States (.pdf, 68 pp.), November 2008.«




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

o        OECD iLibrary > Papers >

§          OECD Green Growth Papers > e.g.

·         Private Sector Initiatives on Measuring and Reporting on Green Growth (11 April 2013; By Nancy Kamp-Roelands)




·         ITUC CSI IGB International Trade Union Confederation >>

o        New Trade Union Guide to GRI Sustainability reports (Brussels, 8 May 2008)

§         Speaking today in Amsterdam at a conference of the Global Reporting Initiative (GRI), ITUC General Secretary Guy Ryder drew attention to a new 50-page publication entitled A Trade Union Guide to the GRI Sustainability Reporting Guidelines (.pdf, 2008, 50 pp.).

§         The purpose of the Guide is to provide trade unionists with a straightforward guide to the “Social Responsibility” or “Sustainability” reports that are increasingly being produced by many major companies.



·         The Trade Union Advisory Committee (TUAC) to the OECD >

o        TUAC Papers >>

§         Global Reporting Initiative (GRI), A Trade Union Checklist (27 April 2009; .pdf has 12 pp.) – What Trade Unionists Need to Know about the G3 Reporting Framework (english, french, spanish & portuguese versions)







·         LinkedIn >>

o       Global Reporting Initiative










·         The International Corporate Sustainability Reporting Site >

o        Resources > e.g.

§         Guidelines and tools for Sustainability reporting

§         News >

·         International

§         »Search« might be useful




·         Das IÖW/future-Ranking der Nachhaltigkeitsberichte >

o       Die Berichterstattung >

§         Leitlinien und Normen




·         Wikipedia >> e.g.

o        Sustainability Reporting

o        Global Reporting Initiative

o         Corporate social responsibility >

§         Accounting, auditing and reporting




·         GRI Global Reporting Initiative >


§         Resource Library >

·         2013 edition: Carrots and Sticks: Sustainability reporting policies worldwide – today’s best practice, tomorrow’s trends (.pdf, 24 May 2013, 96 pp.) - Overview of mandatory and voluntary approaches to sustainability reporting and assurance

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

o        The first edition of Carrots and Sticks covered developments in 19 countries, and the second in 32 countries. This third edition covers 45 countries and regions.




·         UNEP United Nations Environment Programme >

o        Resource Efficiency and Sustainable Consumption and Production >

§         Business >

·         Sustainable and Responsible Business >

o        Reporting >

§         Friends of Paragraph 47 > e.g.

·         FAQs on Sustainability Reporting (2013; .pdf has 34 pp.) = Frequently Asked Questions on Corporate Sustainability Reporting

·         See also, e.g.:

o        Note: The report was prepared by CDSB.




·         CDSB Climate Disclosure Standards Board > e.g.

o        News >>

§         Harmonization > e.g.

·         CDSB connects corporate non-financial reporting approaches (23 February 2015) - CDSB has shown how the most widely used corporate natural capital-related reporting approaches align to help companies. >

o        Making the connections: Showing alignment in non-financial reporting approaches (.pdf, 3 pp.; Designed by Radley Yeldar)

§         This table cross references the requirements in the CDSB Reporting Framework with commonly used reporting provisions such as CDP, SASB, GRI, Integrated Reporting, UN Global Compact and with regulatory requirements such as those outlined in the new EU Non-Financial Reporting Directive, UK Companies Act, German Sustainability Code and Grenelle II. This allows stakeholders to understand where requirements are similar and how information collected for one reporting audience/purpose can be used to satisfy the requirements of the CDSB Framework and the mainstream reporting model.




·         UN Global Compact > e.g.

o        About Us  >

§         Tools and Resources >

·         View Tools & Resources >

o        Reporting




· (Project sponsor: ORSE - Observatoire de la Responsabilité Sociétale des Entreprises, France; Website launched in April 2010)

o       Also English version of website (=

o        This project received financial and logistical support from four French ministries.

o        > e.g.


·        Accès par profil = Access by profile

§         Reporting des entreprises = Corporate reporting > e.g.

·         International = International

·         Européen = European

·        National = National Guidance >

o        Austria, Belgium, Canada, Denmark, France, Norway, Netherlands, The United Kingdom, South Africa, Sweden

·         Sectoriel = Sector-Specific Guidance

·         Thématique = Themes

§         Consultation des rapports = Consulting reports

§         Enjeux de reporting = Reporting stakes




·          European Commission >

o         Employment, Social Affairs and Inclusion >

§          What we do >

·          Partners >

o         Corporate Social Responsibility (CSR) in the EU >

§          Studies >

·         The State of Play in Sustainability Reporting in the European Union (.pdf, as of January 2011 (published in March 2011), 173 pp.; See also related news) >

o        Appendix C: Schemes and Guidance for Sustainability Reporting




·         IFC International Finance Corporation >

o        Topics A-Z >

§         Sustainability >

·         Publications >> e.g.

o        Sustainability Reporting Guidelines: Mapping & Gap Analyses for Shanghai Stock Exchange (June 2011; .pdf has 60 pp.)

§         IFC and the Shanghai Stock Exchange (SSE) worked with SynTao on a study of existing sustainability reporting guidelines internationally and in China, comparing these with the existing SSE requirements. The study included interviews with key stakeholders and a review of the characteristics of 25 existing international and national frameworks.




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

o        Technical >

§         Integrated Reporting >

·         Integrated Reporting website >

o        Sustainability Reporting >

§         Standards and Guidelines = Standards for Sustainability Reporting

o         >??>

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




·         McGuinness Institute = Ex Sustainable Future Institute (Wellington, New Zealand) >>

o        Annual Report Guidelines = Annual Report Guidelines for Sustainable Development





·          Sustainability Reporter (Australia) >

o         Developing CSR >

§          International: Reporting Standards and Policy Development (updated ??)






· >


§         Search: »sustainability reporting«

o        >> 

§         Topics:

·        Corporate Reporting

·        Reporting


§         Insights > e.g.

·         Michael Meehan and the future of sustainability reporting (24 November 2014; Interview with Joel Makower)

·          How to remove barriers to corporate transparency (19 September 2014; By Tove Malmqvist; Relating to the GlobeScan SustainAbility Survey of experts)

·          Here's help with solving the new 'sustainability math' (7 August 2014; By Mark Tulay, GISR)

·          5 top reporting frameworks: A crash course (1 May 2014; By Anne Shiraishi, Measurabl) - CDP, DJSI, GRI, GRESB, SASB.

·          The pain and pleasure of sustainability reporting (31 May 2013; By Kathrin Winkler, EMC Corporation)

·         3 guideposts for assembling a sustainability report (15 February 2013; By Cora Lee Mooney)

·         The future of transparency: Trust A trumps Trust B (4 February 2013; By Lorraine Smith, SustainAbility)

·         Sustainability reporting is a journey (25 October 2012; By Tim Wirtz, Shelton Group)

·         Your first CSR report: 4 tips for getting it right (18 October 2012; By Gerardo Godinez)

·         5 tips for corporations on human rights reporting (6 July 2012; By Chloë Poynton)

·         The 10 best practices for sustainability reporting (6 March 2012; By James Margolis and Mindy Gomes Casseres) - ... At a workshop recently hosted by ERM, 20 of the world's leading companies came together to share their strategies. Here's the top 10 list that emerged ...

·         Survey Fatigue Spurs Cisco to Disclose More Green Data (8 December 2011; By Tilde Herrera)

·         Why CSR Reports Are a Useful Tool for Greening Your Business (16 June 2011; By John Viera, Ford Motor Company)

·         What 'Where the Wild Things Are' Can Teach Us About CSR Reports (7 June 2011; By Beth Shiroishi, AT&T)

·         How Leading Firms Make their Sustainability Reports Stand Out (3 May 2011; By Paul Baier)

·         Metrics and Standards Become the Rule (10 February 2010; By Joel Makower)

·         Does CSR Reporting Help the Planet, or Just Help Reporting? (30 September 2010; By Paul Leavoy)

·          Getting Up to Speed on Triple Bottom Line Reporting (22 July 2010; By Debbie Van Der Hyde; Relating to a workshop on Triple Bottom Line Reporting offered by Sustainable Seattle)

·         Why All Companies Should Track Sustainability Metrics (1 July 2010; By Janine Kubert, iReuse)

·         How CSR Report Review Panels Can Deliver Value (9 June 2010; By Aron Cramer, BSR)

·         The Key to Successful Sustainability Reports (2 June 2010; By Melissa Alvares, Softchoice)

·         How to Produce a Top-Notch Sustainability Report (10 May 2010; By Karen Janowski and Kathleen Gilligan, EcoStrategy Group)

·         The Secret to Moving Beyond Your CSR Report (1 March 2010; By Stephen Linaweaver, associate principal, consultancy GreenOrder, LRN company)

·         The Yin and Yang of CSR Reporting (22 October 2009; By Jill Kolling, Paydirt)

·         CSR Reports: Absolutely Radical or Relatively Transparent? (9 July 2009; By Melissa Schweisguth) – discussing relative and absolute metrics

·         The Doctor Is In: Sustainability Reporting for Corporate Health (August 2007; By Chad Upham, Covive)





·        csr-reporting - thoughts and insights about social and environmental responsibility and sustainability reporting (Blog by Elaine Cohen)




·         EL Environmental Leader »Energy & Environmental News for Business« (Fort Collins, Colorado, USA) > e.g.

o        All Topics >

§         CSR Reports

§         Environmental Reporting

§         Sustainability Reporting

o        White Papers >

§         White Paper Topics: Reporting

o        >> e.g.

§         Sustainability Reporting: The What and Why (15 September 2014; By Paul Leavoy, LNS Research)

§         How to Gain Value from Sustainability Reporting (6 August 2014; By Susan Graff, Resource Recycling Systems)

§          Overcoming Challenges in UK Carbon Reporting (9 September 2013; By Gary Davis, Ecometrica)

§          Transparent Disclosure to Stakeholders Critical for Corporations Today (21 August 2013; By Chet Chaffee, FirstCarbon Solutions)

§         Forming Consensus on ESG Reporting (7 November 2012; By Nick LiVigne, SAIC)

§         Writing Disruptive Corporate Responsibility Reports (6 June 2012; By John Rooks (The SOAP Group))

§         Case Studies Enliven Sustainability Reports (23 July 2012)

§          Reasons Not to Publish a Sustainability Report (At Least Not Yet) (10 July 2012; By Jennifer Woofter)

§         First Steps to Creating a Corporate Sustainability Report (12 September 2011; By Dale Hart, Methodologie)

§          Count What Counts: A Counterintuitive Take on Radical Transparency (23 August 2011; By Jim Hartzfeld, InterfaceRAISE)

§         GRI and CDP Detail Expanded Services (25 July 2011)

·          Services offered by the Global Reporting Initiative (GRI) and Carbon Disclosure Project (CDP) are evolving to help companies at every stage of their reporting, representatives from the two organizations said last week.

·          CDP development manager Patrick Crawford and GRI technical development manager Bastian Buck were speaking on an Environmental Leader webinar, The Business Case for Sustainability Disclosure.

§         Setting Sustainability Goals: 10 Golden Rules (9 December 2010; By Jonathan Wootliff, Reputation Partners)

§         Seven Must-Ask Sustainability Report Questions (28 October 2010)

·         Relating to:

o        Ernst & Young > Services > Specialty Services > Climate Change and Sustainability Services (CCaSS) >>

§         Seven questions for CEOs considering sustainability = Sustainability reporting: Seven things CEOs and boards should ask = Seven questions CEOs and boards should ask about ‘triple bottom line’ reporting (October 2010; .pdf has 32 pp.)

§          10 Trends in Sustainability Reporting (10 February 2010) >

·          CSR Insight (CEO: Linda Lowson)

o         »Our three Reports are published semi-annually, in March and September, and are the first Reports to systematically examine and analyze important developments globally in ESG Regulation, ESG Metrics, and ESG Public Policy.«

o         See also

§          related press release at CSRwire: Groundbreaking 93-Page CSR Insight™ Report Just Published On Global Sustainability Regulation, Metrics, and Trends (8 February 2010; Complimentary to all CSR Insight™ Members and Subscribers)

§         Successful Design in CSR Reporting, Part 2 (24 June 2009)

§         The Seven Phases of Producing a Sustainability Report, Part 1 of 2 (24 June 2009)

§         CSR Reporting: Rainbows Versus ROI (13 March 2008; By Alex Hausman) - ... The dilemma for companies is whether to make a CSR report accessible to a broad group of stakeholders (i.e. rainbows) or focus mainly on progress against key indicators (i.e. return on investment).

§         ‘11 Step Guide’ To Writing Environmental Reports (7 August 2007)





·         Triple Pundit >

o        News & Analysis >

§         Top Categories: also

·         Global Reporting Initiative & CSR Reporting

·         CSR Report Reviews

·         Sustainability Reporting

o        >> e.g.

§         Six Tips to Increase Readership of your CSR Report (10 December 2013; By Jonathon Hensley, Emerge Interactive) - … Below are six communication tips to help your company create a report that more people will read and share. …

§         Entering the Era of Smart Sustainability Reporting (5 September 2013; By Aleksandra Dobkowski-Joy)

§         Should Climate Risks Be Included in Sustainability Reports? (29 August 2013; By Emilie Mazzacurati)

§         Sustainability Reporting: What Does ‘Good’ Look Like? (20 August 2013; By Graham Sprigg, director, IMS Consulting)

§         How to Write a Great Corporate Social Responsibility Report (26 July 2013; By Michael Gutman, Founder of REACH The Future)

§         Sustainability Reporting: What Does “Good” Look Like? (14 June 2013; By Graham Sprigg, IMS Consulting)

§         Sustainability Reporting and the Law: Practical Considerations for Avoiding Liability (6 December 2012; By Matthew L. Mattila, J.D.) - Can companies and their officers be liable for the content that they report or fail to report?

§         Five rules for landing your CSR message (10 September 2012) - Peter Madden of Forum for the Future runs down the top traits that make for an engaging CSR or sustainability report

§         Companies Should Embrace Transparency and Report Sustainability Efforts (8 December 2011; By Robert Ludke)

§         Using GRI to Compare Apples to Apples in Sustainability Reporting (16 August 2011; By Nancy Mancilla, ISOS Group)

§          Tips for Successfully Working With Metrics and Reporting (10 August 2011; By: David Jaber)

§         Crowds of CSR Standards – Who Makes the Rules? (4 January 2011; By Bahar Gidwani, CSRHub) - … How do companies decide what to report and how to report it?




·         Environmental Expert >> e.g.

o        Full disclosure: A report on sustainability and CSR reporting (19 August 2010; Source: Intelex Technologies Inc.; By Paul Leavoy) - Is your business considering sustainability or corporate social responsibility (CSR) reporting? What will it be: CERES? GRI? CDP? FRP? A4S? WBCSD? Or IIRC? …



·         BusinessGreen > e.g.

o        Site Map:

§         BusinessGreen articles by topic:

·         Management:

o        Carbon Accounting

o        In Depth >> e.g.

§         How to... write the perfect CSR report (11 March 2009; By Jonathan Ballantine) - In the first of an exclusive three-part series on CSR and sustainability reporting, analyses the dos and don'ts of successful CSR reports



· > e.g.

o         Blog > e.g.

§          Why CSR reporting is still ugly (10 May 2010)

o         >> 

§          Business Respect > e.g.

·          Newsletter >

o         No. 161 – 16 November 2009 >

§         A case study of a different approach to reporting (By Mallen Baker)




·          Dō Sustainability >

o         Books (DōShorts) / Shop >

§         How to Produce a Sustainability Report: A Step by Step Guide to the Practices and Processes (August 2014; By Kye Gbangbola and Nicole Lawler)




·         CSRwire >> e.g.


§         Blog >

·         >> 

o        Tag: Reporting

·         Series >

o        CSR and Sustainability Reporting: The Practitioner's Corner (February 2012 - )

o        CSRwire Talkback: Accounting for Sustainability: A Charge to Professionals and Students (3 July 2011; By Martha Woodman, MBA) - Guidance on reporting for students and sustainability professionals.



·         Ernst & Young United States >

o        Services > Specialty Services > Climate Change and Sustainability Services (CCaSS) >> e.g.

§         Value of sustainability reporting (May 2013; .pdf has 32 pp.)

·          A study by Ernst & Young LLP and the Boston College Center for Corporate Citizenship

·          = Survey (There were 579 total respondents and 391 work for an organization that issues a sustainability report.)


o        Appendix A: harmonization of reporting frameworks

·         See also here (.pdf)

§         Sustainability Reporting Case Study (.pdf, 8 pp.)

·         Sustainability reports publicly disclose an organization’s economic, environmental and social performance. Read a fictional case study about an organization's decision to issue a sustainability report. (entitled »TBL Technology considers sustainability reporting«)



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

o        Our Insights >

§         Publications:

·         Blog >> e.g.

o        Planning for GRIIIRCSASB: How to Untangle Sustainability Reporting Strategy (25 April 2013; By Dunstan Allison Hope)

o        Top Five Reporting Mistakes (An Unofficial List) (15 March 2012; By Dunstan Allison Hope)

o        Sustainability Reports: Worth the Effort? (15 February 2012; By Dunstan Allison Hope)

o         Five Merits of Sustainability Reporting for Management (7 July 2011; By David Korngold)

o        Making Your CSR Reporting Accessible and Sophisticated: Lessons from PVH (9 June 2010; By Adrienne Cademenos)

·          BSR Review (??) >

o        BSR Review: Reporting (October 2011) - A Collection of What BSR Is Saying on Today’s Pressing Issues

o        >> 

§         All Topics:

·        Reporting & Communications




·         Thomson Reuters >>

o        Sustainability >> e.g.

§         Executive Perspective: Corporate sustainability reporting, where the world is today (12 December 2014; By Shari H. Littan)




·          TNN ThomasNet News >>

o        5 Keys to Producing Successful Sustainability Reports (12 November 2014; By Paul Leavoy, LNS research)




·         The EthiSpot - Communicating Sustainability (By True Blue Communications LLC, President: Michelle Bernhart) >> e.g.

o        Top 10 Reasons to Do a CSR Report (9 December 2009)

o        Top Five Reasons to Start Your CSR/Sustainability Report Right Now (23 October 2009)



·          Eisenman Associates Graphic & Website Design (New York, NY) >

o         Publicly Traded Corporations >

§          Sustainability Reports >

·         Seven Wedding Tips for Your Sustainability Report (15 May 2009; By Elaine Palmer; Elaine wrote and managed PepsiCo’s first sustainability reports)



·          Provictus (Canada) is a Toronto-based consulting firm that helps small- and medium-sized companies lead from their mission and values. >

o         Articles & Resources >

§         Proviction – Leadership Blog >

·         Getting the Most out of your CSR Report: Introduction to Reporting Guidelines (10 March 2010; By Tom Snell)

·         Five Steps to Get Your CSR Reporting Off the Ground (1 December 2009; By Tom Snell)

·         The Top Five Do's of CSR Reporting (23 October 2009; By Tom Snell)




·          Business Insider >> e.g.

o         Navigating The Voluntary Sustainability Reporting Maze (23 February 2011; By Nicola Skibola, Corporate Secretary)






·         WBCSD World Business Council for Sustainable Development > e.g.

o        Our work >

§         Redefining Value (Reporting and Investment)

·         In line with WBCSD’s 2050 vision, the Redefining Value programme was established to integrate natural and social capital measurement and valuation into corporate performance management and decision-making and improve the effectiveness of non-financial internal and external reporting so that it progressively reflects the true value, profits and costs of a company.

·         > e.g.

o       Publications > e.g.

§         Reporting Matters - Improving the effectiveness of reporting one year on – WBCSD 2014 Report (November 2014; .pdf has 56 pp.)

·         Reporting Matters 2014 is the outcome of the second review of the WBCSD members’ sustainability or integrated reports covering 162 world-leading companies from more than 20 sectors and 35 countries.

·         Prepared in partnership with Radley Yeldar (RY)

·         See also

o        Related news: Global survey of leading companies reveals improved strategic disclosure in non-financial reporting (13 November 2014)

§         Controlling Non-Financial Reporting (2013; .pdf has 20 pp.; By Future Leaders Team 2013 (FLT))

·         Internal control over non-financial reporting is: a process designed by or under the supervision of the company’s principal executive and effected by the board of directors and executive management to provide reasonable assurance with respect to the reliability of non-financial reporting.

·         The COSO Internal Control-Integrated Framework was chosen to be the basis ...

§         Reporting Matters – WBCSD 2013 Baseline Report - Improving the effectiveness of reporting (.pdf has 60 pp.)

·         See also

o        blog post by Elaine Cohen: Reporting Matters.. more (27 October 2014)

o        related news: WBCSD Releases New Report on Improving the Effectiveness of Non-Financial Reporting (5 November 2013)

§         Beyond Reporting: Creating business value and accountability (June 2005; .pdf has 24 pp.)

·         By: Travis Engen, President & CEO, Alcan and Samuel DiPiazza, CEO, PwC PricewaterhouseCoopers

§         Issue Management Tool : Strategic challenges for business - in the use of corporate responsibility codes, standards, and frameworks (October 2004; .pdf has 48 pp.)

·         Prepared by the AccountAbility for WBCSD

§         Sustainable Development Reporting: Striking the balance (January 2003; .pdf has 64 pp.)

·         This report answers the worldwide call on companies for greater accountability and transparency by explaining why and how reporting can help turn the recent wave of boardroom scandals into renewed boardroom trust.

§         Measuring Eco-Efficiency: A guide to reporting company performance (June 2000; .pdf has 38 pp.)

·         This practical guide offers companies advice on how to select, use and report on eco-efficiency indicators, thereby helping them measure their progress toward sustainability.

o        >> 

§         historical initiative (??): Accountability & Reporting (till 2006)






·         IISD International Institute for Sustainable Development > e.g.

o        Publications Centre > Choose a Theme > Business >

§         Corporate Social Responsibility: An Implementation Guide for Business (March 2007; .pdf has 115 pp.; Author: Paul Hohnen, Editor: Jason Potts)

·         This guide contains information on how to assess the effects of business activities on others, develop and implement a corporate social responsibility strategy and commitments, and measure, evaluate and report on performance and engage with stakeholders.



·         CSIN Canadian Sustainability Indicators Network




·         SustainAbility > also

o        Thinking >

§         Library >

·         Popular Tags: reporting & transparency > e.g.

o        Report: See Change: How Transparency Drives Performance (5 December 2014; .pdf has 58 pp.)

§         Our findings highlight specific ways in which transparency can in fact inform decision-making, drive change and foster improved performance.

§         We focus on three key elements of transparency: materiality, externalities, and integration.

§         We also offer an advancement tool for implementing effective practices. (Transparency Advancement Tool)

§         See also, e.g.:

·         GreenBiz: Sustainability reporting is stalled — here's how to add value (5 December 2014; By Mike Hower)





·          INEM International Network for Environmental Management

o         INEM is the world federation of non-profit national business associations for environmental management with about 30 member associations and cleaner production centres in 25 countries (as of August 2006)

o         »INEM places a special emphasis on SMEs, as well as developing countries and Central & Eastern Europe / Newly Independent States, and partnerships among business, local authorities and academic / research institutions.«

o         >> e.g.

§         The INEM Sustainability Reporting Guide: A Manual on Practical and Convincing Communication for Future-Oriented Companies (2001 ??, 63 pp.; Available for purchase – PayPerView; Download at IÖV)







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

o        Global >

§         Technical activities >

·        Sustainability






·         AccountAbility (London, New York, Washington D.C., Beijing, Sao Paulo)

o        Since 1995, AccountAbility has been providing solutions to the most critical challenges in corporate responsibility and sustainable development. Our widely-used AA1000 standards, leading-edge research, and strategic advisory services help organisations become more accountable, responsible, and sustainable.

o         See also blog posts & articles:

§          Environmental Leader: Ethics Body Sees Mass Resignations; Hits Back at Accusations (17 February 2011)

§          Marcy Murninghan & Bill Baue (The Murninghan Post): Scaling Pains at AccountAbility (19 January 2011)

§          Simon Zadek: The Life and Times of AccountAbility (13 January 2011)

§          Maya Forstater: Stone cold soup (13 January 2011)

§          Toby Webb:

·          AccountAbility update (18 January 2011)

·          The AccountAbility mess raises questions (13 January 2011)

o        > e.g.

§          News > AccountAbility Insights >

·          Leading in a “Material World” - The Sustainability Outlook 2013 Survey (4 February 2013)

§         About Us > Publications >

·        Redefining Materiality II: Why it Matters, Who’s Involved, and What It Means for Corporate Leaders and Boards (.pdf, August 2013, 25 pp.; Authors: Marcy Murninghan and Ted Grant)

o        See also

§         Environmental Leader: 5 Lessons in Materiality from AccountAbility (21 August 2013; By Raz Godelnik)

·         The Materiality Report: Aligning Strategy, Performance and Reporting (November 2006; .pdf has 55 pp.)

o        The report, prepared by AccountAbility in association with BT Group plc and LRQA, provides a toolkit for managers to work out which issues are ‘material’ to their underlying performance, and encourages business to focus on these issues in their public reporting.


·        On issue of materiality (how to identify the most material issues to inform sustainability strategy and report) see also, e.g.:

o       GRI Global Reporting Initiative >

§         Information >

·         News and Press Center >> e.g.

o        New GRI and RobecoSAM publication explores materiality (4 March 2015) >

§         Defining Materiality: What Matters to Reporters and Investors (.pdf, February 2015, 28 pp.) – Do investors and reporters agree on what's material in the Technology Hardware & Equipment and Banks & Diverse Financials sectors?

o        G4 revealed: results of the first Public Comment Period now available (7 March 2012)

o         An Insider’s Perspective on Reporting Developments by Graham Terry (31 August 2010; The working group of the South African Integrated Reporting Committee (IRC) is chaired by Graham Terry, SAICA. Graham Terry is also a member of the GRI Report Content & Materiality Working Group)

o         Call for comment: Public Comment Period for Report Content and Materiality (7 July 2010)

o         Content & Materiality Project - first Working Group meeting around the corner (25 November 2008)

§         Reporting >

·         Reporting Framework >

o        Technical Protocol >

§         The Technical protocol - Applying the Report Content Principles (.pdf, 23 March 2011, 17 pp.)

·        G4 Guidelines

o        Among any other features, key enhancements in G4 include: also

§         Detailed guidance on how to select material topics, and explain the boundaries of where material impacts occur

o        The first step G4 requires is a systematic materiality assessment followed by disclosure of what those material topics are. What was previously known as the Technical Protocol for Determining Report Content (previously an appendix to the G3.1 guidelines) is now front and center in G4 within a simplified set of instructions for planning a reporting process.

§         See also, e.g.:

·          Blog post by Elaine Cohen: Is innovation a material issue ? (3 December 2013)

·          Blog post by Elaine Cohen: 31 Tips for writing a G4 Report (17 September 2013)

·          Ethical Corporation: Global Reporting Initiative G4 – Generation materiality (8 July 2013; By Mallen Baker)

·          CSRwire Talkback: The Matter Of Materiality: Will More Disclosure Mean Better Sustainability Reporting? (13 June 2013; By Jessica Bramhall, E&Y)

·          CSRwire Talkback: Beyond G4: Connecting The Dots on Sustainability Reporting and Disclosure Practices (3 June 2013; By Monaem Ben Lellahom)

·         Blog post by Elaine Cohen: G4: It's NOT about materiality (31 May 2013)

o        … In G4, what is even more important than materiality, is the PROCESS by which materiality was determined. G4 sets out a very clear process for determining material issues. It's the Identification, Prioritization, Validation and Review Process (See the Implementation Manual, pages 31-42.) …

·         CSRwire Talkback by Elaine Cohen: GRI2013: The Materiality Mantra Edges Out Regulation + Integrated Reporting a Scam? (29 May 2013)

·         GreenBiz: G4: It’s all about materiality (24 May 2013; By James Margolis)

·         Sustainable Brands: G4 Revamps Materiality While Staying True to Its Roots (23 May 2013; By Bill Baue)

·         Guidelines Online >

o        G3 Online >

§         Part 1: Defining Report Content, Quality and Boundary >

·         1.1 Defining Report Content >

o        Materiality

o        Technical Protocol >

§         Materiality in the Context of the GRI Reporting Framework

·         Reporting Support >

o        Publications >

§         Research And Development Publications >

·         Sustainability Topics for Sectors (May 2013)

o         The identification of potentially material topics by sector or industry, which are internationally accepted, is fundamental for high quality sustainability reporting, both for organizations that report and for users of the reports. It aids other management activities which aim to evaluate the sustainability performance of companies.

o         See also

§          related news: Help shape GRI's list of Material Sustainability Topics per sector (5 December 2012)

§         Thomson Reuters: Materiality in CSR reporting: the importance of GRI’s G4 guidelines (30 November 2012; By Katie M. Scholz)

§          related news: Help shape the future of sector-specific reporting (7 November 2012)

·         Report Services > e.g.

o        GRI Materiality Disclosures Service (Ex 'Materiality Matters' check)

§         See also:

·          Blog post by Elaine Cohen: Materiality Matters. Checked. (13 December 2013)

·         GRI news:

o        Materiality Matters: GRI's new check service (11 December 2013)

o         GRI to launch new check service for G4 reports (7 November 2013)

§         >> 

·         Vimeo >>

o        GRI’s 2013 Global Conference >

§         Defining Report Content - Material Aspects and Boundaries

·         YouTube GRITV's Channel >>

o        Report Content: Learn about Materiality (8 Parts; Amsterdam GRI Conference, May 2010)

o        Framework LLC. >> e.g.

§         Materiality Analysis

§         >> 

·        Tag: Materiality

o        Materiality and the GRI (3 November 2011)

o         The Materiality Bridge (27 September 2011; By Aleksandra Dobkowski-Joy) - New research suggests companies applying materiality analysis in their sustainability reports earn more recognition as sustainability leaders.

o        Getting It Right: Materiality Analysis and Strategic Sustainability: Part 1 (4 April 2011) & Part 2 (5 April 2011) & Part 3 (11 April 2011) & Part 4 (14 April 2011) & Part 5 (19 April 2011)

o        Materiality Analysis: Establishing priorities for sustainable business - five-part blog series on materiality analysis! (September 2010)

o       csr-reporting blog (by Elaine Cohen) >> e.g.

§         Why the materiality matrix is useless (28 December 2014)

§         The Commoditization of Materiality Feedback (6 March 2014)

§         Dr Sustainability and The M Factor (25 November 2013)

§          Gap Inc., G4 and the Pink Panther (12 September 2013)

§         When is materiality not materiality? (19 August 2013)

§         G4: that Materiality thing again (26 July 2013)

§          Application Levels: For and Against (19 October 2012)

§         The GRI G4 Exposure Draft explained (6 July 2012) - … Exit Application Levels. Enter Materiality. …

·         GRI G4 promise: also

o        To improve guidance on identifying ‘material’ issues – from different stakeholders’ perspective – to be included in the sustainability reports

§          7 material issues for the GRI to consider (9 March 2012)

§          Editing Sustainability (7 March 2012)

§         57 issues and still counting: Ford's materiality (29 June 2011)

§         We said, we have, we won't, we will: Vodafone's materiality shift (21 June 2011)

§         From good to great: reporting materiality (19 June 2011)

o        ValueStreaming (By Dave R. Meyer, SEEDS Global Alliance) >>

§         “First Movers” Use Materiality Analysis to Link Sustainability, Supply Chain Management & CSR (25 January 2011)

§         How ‘Materiality Analysis’ Can Drive Corporate Social Responsibility & Sustainability in the Supply Chain- the Case of Conflict Minerals (19 January 2011)

o >

§         Reports >

·         Awards (CRRA) - Also category: Relevance & Materiality >>

o        2008 CR Debates Podcasts >

§         2. Bespoke CRs svp! - 'Materiality' can only be determined by engaging company stakeholders.

§         Publications > e.g.

·         CR Sector Overview Series (February 2013 - ; Free to subscribing members)

o        Each CR Sector Overview follows the same format: also

§         A list of the Material Sustainability Issues with explanations and examples, supported by guidance on what to disclose in a CSR or Sustainability Report;

§          Related Downloads >

·          CR Reporting Awards Official Reports

o        KPMG International >

§         Topics >

·         Climate Change and Sustainability Services (CC&S) >>

o        The essentials of materiality assessment (3 November 2014; .pdf has 19 pp.; Lead Author: Wim Bartels)

o        The KPMG Survey of Corporate Responsibility Reporting 2013 (9 December 2013; .pdf has 82 pp.) >

§         Part 2:

·         2: Materiality

o         Governance and Accountability Institute, Inc. (= G&A Institute, Inc, New York, New York, USA) > e.g.

§          Research Reports >

·         Sustainability - What Matters? (June 2014; .pdf has 218 pp.)

o        This is a research project examining 1,246 GRI G3 and G3.1 sustainability reports in 35 sectors published in 2012 for their disclosure practices on all 84 GRI performance indicators.

o        The objective of this report is to serve as a starting point for discussion and planning around sector-specific materiality — as seen through the lens of these 1,246 reporting organizations as well as the lens of their respective stakeholders.

o        Coro Strandberg Consulting (Canada) >>

§         Conducting a Materiality Analysis (.pdf, 7 pp.) - A roadmap for organizations wishing to identify the most material issues to inform their sustainability strategy and report.

o         Stratos (Canada) >

§          Insights >

·         Tag: Materiality > e.g.

o         Materiality Guide (26 January 2013; .pdf has 2 pp.)

o         The University of Calgary offers five online modules on key areas of sustainability reporting >>

§         Materiality

o        Report (Report Sustentabilidade, Brazil) >>

§         Tag: Materialidade > e.g.

·         Report Consultoria: Pesquisa Materialidade no Brasil: Como as empresas identificam os temas relevantes (.pdf, November 2012, 44 pp.)

o        Diario Responsable (Spain; In Spanish) >>

§         Tag: materialidad

o        Materiality-Reporting (Dolores Larroque and Pascal Regimbaud; France)

o         Wizness - Enabling Sustainability Communication (Enablon) >>

§          Wizness Blog - Sustainability Reporting & Digital Communications >

·         Tag: Materiality > e.g.

o        Materiality Interview Series:

§          Monica Moretto, CSR Manager at Pan American Silver (13 January 2015)

§          Valeria Santos, Sustainability Manager at Pacific Rubiales (19 December 2014)

§          Cilene Paula, Social & Environmental Coordinator at SAMA (10 December 2014)

§          Regiane Monteiro, Sustainability Specialist at Light (1 December 2014)

§          Todd Camp, Director of CSR & Community Relations at Hershey’s (18 November 2014)

§          Richard Pearl, Global Corporate Responsibility Officer at State Street (14 November 2014)

§          See also:

·         Triple Pundit: Where Do Companies Source Their Materiality Data? (11 December 2014; By By Marion Dupont & Laia Puig; Relating to free e-book, entitled "50 Examples of Materiality Matrices from 5 Key Industry Sectors")

o        ACCSR Australian Centre for Corporate Social Responsibility >

§         Resources >

·         Materiality: A Stakeholder’s Perspective (September 2012; .pdf has 24 pp.; Free registration required)

o        See also

§         related news at Pro Bono Australia: Make Sustainability Reports Meaningful - Study (18 October 2012)

o         Banarra >> Materiality – unlocking its potential for reporting and business improvement (8 November 2013; By Paul Davies)

o        CSR Asia: How to report on relevant issues: materiality assessment (31 August 2011; By Mara Chiorean)

o        Ethical Corporation >>

§         Special report: reporting – Communications – How to measure what matters (10 March 2008; By Kathee Rebernak; Materiality analysis, material issues) - Companies should report on issues that matter to stakeholders, but many still don’t

o        BITC Business in the Community (UK) >

§         Resources >

·         Publications >

o        Taking Shape - The Future of Corporate Responsibility Communications (May 2007; .pdf has 28 pp.; Together with Radley Yeldar (RY); At RY) >

§         Second part >

·         Materiality

o        2degrees >> e.g.

§         Taking Materiality to the next level (2 October 2013) - relating to short guide from Corporate Citizenship (.pdf has 8 pp.)

§         Master the materiality matrix: Making CSR look easy (15 May 2013; By Dwayne Baraka, BITC)

o         Doughty Centre for Corporate Responsibility >> e.g.

§         How to Identify a Company’s Major Impacts – and Manage Them (.pdf, June 2012, 56 pp.; By Mandy Cormack)

o         Dwayne Baraka's Ramblings on CSR >>

§         Defining Materiality (27 January 2014) > also

·         Comparative Table of Materiality definition and process for major frameworks (GRI, SASB, IIRC)

o        A|HEAD|ahead – Blog by Ralph Thurm >>

§         Comparability of sustainability information – slaughtered on the altar of materiality? (27 May 2014)

§         The mindset gap in addressing sustainability context (13 May 2014)

§         The sudden ‚materiality shock’ (26 April 2014)

o         TVC The Virtuous Circle (Reading, UK) >>

§         the inside track #26: Materiality – what’s it all about? (.pdf, 12 June 2012, 2 pp.)

o         Two Tomorrows >>

§          Making materiality matter (27 April 2012)

o         Corporate Citizenship (London, New York; Part of The Good Relations Group - part of Chime Communications PLC) >> e.g.

§          CC Briefing = Corporate Citizenship Briefing > e.g.

·          Sustainability reporting 2015: The materiality burden and opportunity (9 March 2015; By Thomas Milburn)

o         Lodestar (London) >>

§          Blog: Materiality - not a new concept (20 January 2015; By Gail Boucher)

o        Sustainable Brands >>

§         Can There Be Meaningful Integrated Reporting? (Part 1) (6 August 2014)

·         See also: Part 2 (11 August 2014)

§         Materiality and Integrated Reporting: A Context-Based Perspective (Part 1) (29 May 2014; By Mark McElroy)

§          Audio (43:53): Identifying Materiality in Corporate Sustainability (Speakers: Aleksandra Dobkowski-Joy, Charlene Wall-Warren, Curtis Ravenel)

§          Connect Materiality with Measurement for Maximum Value and Opportunity (24 September 2012; By Charlene Wall-Warren, BASF)

§          GRI and Sustainability Context: Explain It Like We’re Four (19 March 2012; Co-Authored by Mark McElroy and Bill Baue.)

·          … We agree with the GRI Board: G4 needs to improve guidance on Principles such as Materiality (“the organization’s significant economic, environmental, and social impacts”) — as well as its twin, Sustainability Context (“the performance of the organization in the context of the limits and demands placed on environmental or social resources at the sectoral, local, regional, or global level.”). …

o        GreenBiz >>

§         >> 

·         Tag: Materiality

§          What's a materiality assessment — and should you be doing one? (1 October 2014; By Jim Lyza, Shelton Group)

§          Materiality assessments: The missing link for sustainability strategy (10 September 2013; By Bart King; Interview with Serwinowski and Muyot)

§          The State of Green Business, 2013 (12 February 2013; By Joel Makower)

·          Relating to the report written in partnership with Trucost > see chapter

o         Sustainable Business Trends of 2013:

§          08: Materiality (pp. 28-30)

§          The new sustainability language: materiality and risk (11 June 2012; By Joel Makower)

·         Relating also to Ceres Guide: Physical Risks from Climate Change: A guide for companies and investors on disclosure and management of climate impacts (May 2012; .pdf has 32 pp.)

o        Produced by Oxfam America, Calvert Investments and Ceres; Prepared by David Gardiner & Associates, LLC

§          The Expansion of Materiality in CSR Operations (November 2007; By Kevin Moss, responsible for BT's CSR strategy in North America)

o         Environmental Leader >>

§          Materiality Assessment Prior to Reporting: a How-to Primer (6 November 2013; By Richard Westaway, IMS Consulting)

§          Count What Counts: A Counterintuitive Take on Radical Transparency (23 August 2011; By Jim Hartzfeld, InterfaceRAISE)

§          The 3 Keys To CSR Reporting Are Materiality, Materiality And Materiality (3 June 2008; By Alex Hausman, The Timberland Company)

o        CSRwire Talkback >>


·        Tag: Materiality

§         Looking Ahead: The Importance of Materiality (16 January 2014; By Dinah A. Koehler and Eric Hespenheide, Deloitte)

·         Also at:

o        GreenBiz: How materiality drives improved sustainability reporting (28 January 2014; By Dinah A. Koehler and Eric Hespenheide)

§         Sustainability & Disclosure: Materiality. Granulated (5 September 2013; By Elaine Cohen)

§          Demonstrating Materiality: Compelling Companies Report Sustainability Performance (4 December 2012; By Mark Serwinowski, MetaVu and Michael Muyot, CRD Analytics)

§          GRI's Looming Challenge: Standardized Sustainability Reporting vs. Company-Tailored "Material" Reports (9 October 2011; By Sanford Lewis)

o         Greenleaf Publishing >

§          Journals > AccountAbility Forum > View/Buy Issues >

·         Issue 11: Special issue on Material Futures (May 2007) - How organisations manage the relevance, or ‘materiality’ of their non-financial impacts, risks and opportunities appears central to the next generation of ...

o         Guardian >>

§          Might new financial tools translate ESG data into real-world loss and profit? (25 November 2013; By Jeff Leinaweaver) - Materiality matters: Data collected from ESG factors can say a lot about a company's management – and the Bloomberg and Thomson Reuters new data terminals mean to say it all

o         Context consultancy >

§          Blog >>

·          How to report in a material world (6 June 2013; By Peter Knight)

§          Publications >

·          In Context: Global Corporate Responsibility Reporting Trends 2006 (.pdf, July 2006, 32 pp.) > »Contents«: >

o         Materiality: a concept stretched too far? (3 pages)

o         Corporate Responsibility Magazine (= CR Magazine): A Material World (By Cora Lee Mooney, BrownFlynn) - Whatever your benchmarks, stop fretting about conflicts, and start thinking about complements.

o        BSR (USA) >

§         >> 

·         All Topics: Materiality

§          Our Work >

·          Consulting Services >

o        Materiality Analysis

§         Our Insights >

·         Blog > e.g.

o         So, You’ve Finished Your Materiality Exercise. Now What? (1 December 2014; By Guy Morgan)

o         Materiality assessments: What would James Bond do? (17 January 2014; By Guy Morgan)

o         Get Out of the Matrix Cage: Six Tips for Making the Most of Materiality (3 January 2013; By David Korngold)

·          BSR Insight >

o        Navigating the Materiality Muddle (13 August 2013; By Dunstan Allison-Hope and Guy Morgan) – IIRC-SASB-GRI

§          BSR Conference >>

·          2011 Session Summary: The Value of a Materiality Assessment (Speakers from Best Buy Co., Inc.)

o         Boston College Center for Corporate Citizenship >>

§          The Buzz about Materiality: Defining what’s important

·          On April 16 in Denver, the Boston College Center for Corporate Citizenship will launch a new course titled “Materiality: What Matters to Corporate Citizenship Strategy and Reporting.” The author of this article, Lynnette McIntire, will be the instructor.

o        The Murninghan Post >>

§         Human Rights: A Moral and Material Business Concern (30 June 2011) >

·         Materiality Matters

o         Deloitte United States >

§          Services >>

·          Featured Services >

o        Deloitte Sustainability >

§         Going from Good to Great: Ways to make your sustainability report business-critical (September 2012; .pdf has 13 pp.)

§         Disclosure of long-term business value: What matters? (March 2012; .pdf has 20 pp.; Authors: Eric Hespenheide and Dinah A. Koehler)

§          Insights >

·          Browse by Content Type >

o         Deloitte Debates >>

§         Does Materiality Matter? (May 2012) - Should the principle of materiality be applied more consistently to non-financial reporting?

o        SustainAbility >

§         Thinking >

·         Library >

o        Popular tags:

§         materiality >

·         Issue Brief: Materiality (March 2004)

§         reporting & transparency >

·         Report: See Change: How Transparency Drives Performance (5 December 2014; .pdf has 58 pp.)

o        We focus on three key elements of transparency: materiality, externalities, and integration.


§         In Focus: Materiality (pp. 14-24)

§         See also related blog post by Margo Mosher (8 January 2015)

·         Blog >> e.g.

o        Materiality 2.0: Evolving practice to drive long-term performance (4 August 2014; By Michael Harvey and Margo Mosher)

o        IFAC International Federation of Accountants >>

§         Committee: Professional Accountants in Business (PAIB) >>

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

o        Reporting Perspective:

§         3.4 Determining Materiality

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

§         Our Work >

·         Sustainability Group >

o        Publications (Library) >

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

·         6. Relevance and Sustainability (pp. 36-40)

o        6.1 Modernisation Directive and the concept of relevance

o        6.2 Materiality in the context of sustainability

o        European Commission >

§         Banking and Finance >

·         Accounting >

o        Non-Financial Reporting

§          The European Commission has today (16 April 2013) proposed an amendment to existing accounting legislation in order to improve the transparency of certain large companies on social and environmental matters.

§          Article 1 (a) of the proposal will require certain large companies to disclose a statement in their Annual Report including material information relating to at least environmental, social, and employee-related matters, respect of human rights, anti-corruption and bribery aspects.

§          > e.g.

·          Public consultation on disclosure of non-financial information by companies (Period of consultation: From 22.11.2010 to 28.01.2011) > also

o        Question 5: For a EU measure on reporting of non-financial information to achieve materiality and comparability it should be based upon: Principles; Key Performance Indicators (KPIs); Other.

o        Question 6: What should be the process to identify relevant principles and/or indicators (whether general or sector-specific)? …

o        View the contributions: Contributions authorised for publication

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

§         Identifying natural capital risk and materiality (November 2013; .pdf has 7 pp.; By: ACCA, FFI (Fauna & Flora International) and KPMG)

§         Material concerns (1 August 2013; By Peter Williams)

o         Carol Adams Blog >>

§         Categories: Materiality > e.g.

·         Getting on Board: materiality and stakeholder engagement processes for integrated reporting (6 January 2014)

·         Materiality: financial reporting, sustainability reporting and integrated reporting (25 March 2013)

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

§          Work Streams >

·          Investment >

o         Financial Materiality (An increasing number of institutional investors are becoming interested in approaches to asset management that explicitly include environmental, social and corporate governance (ESG) criteria or metrics where they are or may become relevant to investment performance.)

§         Publications (Materiality Series):

·          The materiality of climate change - How finance copes with the ticking clock (September 2009)

·          Show Me The Money: Linking Environmental, Social and Governance Issues to Company Value (2006)

·          The Materiality of Social, Environmental and Corporate Governance Issues to Equity Pricining (2004)

o        WBCSD World Business Council for Sustainable Development > e.g.

§         Our work >

·         Redefining Value (Reporting and Investment) >

o       WBCSD FLP 2014 - Journey to Materiality - A guide to achieve corporate goals by applying materiality to environmental, social and governance issues (2014; .pdf has 28 pp.)

o         RobecoSAM Sustainability Yearbook 2014 > Insights >

§          Focus on financial materiality of sustainability

o         SAICA The South African Institute of Chartered Accountants >>

§         Integrated Reporting website >>

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

o         Accountancy SA (ASA; South African Institute of Chartered Accountants (SAICA)) >>

§         December 2011: Addressing the Challenge of Materiality - More than just Compliance (By Jonathon Hanks, Incite Sustainability)

o         Deloitte South Africa >>

§          Navigating your way to a truly Integrated Report: 3rd Report (.pdf, August 2012, 118 pp.) >

·         6.6 Materiality and Integrated Reporting

o         The Conference Board >>

§          Special Webcast: The Materiality of Environmental, Social and Governance (ESG) Performance (12 August 2010)

o         3BL Media >>

§          What Do You Know About Materiality? (11 November 2014) - The Integrated Reporting Movement, by Robert G. Eccles, Michael P. Krzus, and Sydney Ribot ... The authors provide two strategies for developing and managing issues of materiality. The first is an annual "Statement of Significant Audiences and Materiality" to be produced by the board. The second is the "Sustainable Value Matrix" that links materiality to resource allocation, stakeholder engagement, innovation, and reporting.

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

§         International <IR> Framework >

·         The International <IR> Framework (.pdf, 9 December 2013, 37 pp.) >

o        Part II – The Integrated Report

§         3. Guiding Principles

·        D Materiality

·         Consultation Draft Question Analysis - Summary of Significant Issues (.pdf, December 2013, 52 pp.) >

o        Questions 11 And 12 – Materiality and Conciseness

§         IIRC Publications >

·         International <IR> Framework Development >

o        Background Papers >

§         Materiality (.pdf, March 2013, 22 pp.; Lead Organization: AICPA)

o        SASB Sustainability Accounting Standards Board (San Francisco) > e.g.

§         Approach >

·        Materiality >

o        Why is it important?

§         … Evaluating the materiality of sustainability issues involves looking beyond conventional measures of assets and liabilities to those embedded in aspects of social and environmental performance and stakeholder relationships, which may hold the key to future business success or failure. …

o        Determining Materiality

o        SASB Materiality Map

§         Blog >

·         3 Myths about SASB and Materiality (5 November 2013)


·         News Archive > e.g.

o        The Need for Sector-Specific Materiality and Sustainability Reporting Standards (.pdf, 2012, 7 pp.; By Robert G. Eccles, Michael P. Krzus, Jean Rogers, and George Serafeim; Journal of Applied Corporate Finance, Spring 2012) – with the results of a study of disclosures on climate by a sample of companies in six industries

§          See also, e.g.:

·         CSRwire Talkback (by Katie Schmitz Eulitt and Marisa Mackey): CSR Disclosure: Expanding the Conversation on Materiality and Sustainability (9 May 2013)

·         CSRwire Talkback (by Elaine Cohen): Sustainability Accounting Standards: The Missing Link in Corporate Reporting? (21 October 2012)

·          Bloomberg Blog: Bloomberg Supports SASB As It Defines Sustainability Reporting That Matters (4 October 2012)

o        Initiative for Responsible Investment (IRI) at Harvard University >>

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

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

§          Current Projects >

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

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


§         Part 5: What are the material issues?

o        Fronesys Blog (Partners: Paul Druckman, Chris Tuppen, Saad Rashid and Jyoti Banerjee) >

§         Categories: Materiality > e.g.

·         Fronesys to conduct deep-dive study on materiality determination (8 October 2011) - Having recently launched Materiality Futures: joining sustainability to strategy (for purchase), a report based on publicly available sustainability impact information from 31 companies, Fronesys is announcing a "deep-dive" shared learning process on the current state-of-the-art in materiality determination.

o        This report's author, Chris Tuppen, is a specialist in sustainability, having worked in the field for over twenty years.  He was previously Chief Sustainability Officer at BT. While he was at BT, he co-authored a report with AccountAbility that led to the formulation of the materiality determination process that is now widely used by companies and is part of the GRI framework. With that background, Chris is very well equipped to take the materiality determination process to the next level.

o        Check out Materiality Determination: analysing who, what and how (.pdf has 9 pp.), based on the same research, and available as a free download.

o        See also

§         blog post by Elaine Cohen: 31 ways of looking at materiality (12 October 2011)

§         Accountancy Age: Make finance less opaque to your business (11 October 2011; By Jyoti Banerjee, Fronesys)

§         article by Chris Tuppen in Guardian: Seeing the wood for the trees – how materiality helps companies focus on their key issues (11 October 2011)





















Integrated Reporting / Connected Reporting (sometimes also referred to as: broad based business reporting, extended performance, enhanced, combined, consolidated, centralized, holistic, comprehensive, inclusive, universal)




·        Note: About »Integrated Reporting« see also this page




·        <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        See also, e.g.:

§         Sustainable Brands: Multicapitalism and the Two Faces of Integrated Reporting (27 February 2015; By Mark W. McElroy)

§         Cornis van der Lugt: Integrated Reporting: I think integrated, therefore I am... (21 November 2014)

§         GreenBiz: Has Integrated Reporting thrown sustainability under the bus? (4 November 2014; By Mark McElroy)

§         Blog post by Carol Adams: The International Integrated Reporting Council: a call to action (17 July 2014)

§         Blog post by Elaine Cohen: GRI vs IIRC vs SASB: Round Nine. All lose. (21 January 2014)

§         Guardian: Integrated Reporting Framework aims to promote lasting sustainable change (8 December 2013) - IIRC's Paul Druckman discusses the principles behind the new framework and the effect it will have on sustainability

§         Environmental Leader: Investors to IR Firms: Disclose Materiality Assessment Processes (25 October 2013)

·         ... IIRC asked its pilot program investor network to critique reports from its pilot business network.


o        2013 Investor Critique (.pdf, 4 pp.; At IIRC)

§         Press Release: Business and investor led coalition releases new corporate reporting model for consultation (16 April 2013) >

·         Consultation Draft of the International Integrated Reporting Framework

o        From 16 April, for the 90 days leading up to 15 July, the IIRC is calling on you, and all stakeholders across the world to read the Consultation Draft of the International <IR> Framework.

o         See also, e.g.:

§          ICAEW – Economia: Corporate reporting "breakthrough" (17 April 2013; By Julia Irvine)

§          Bloomberg: New Guidelines to Help Companies Report on Sustainability Issues (17 April 2013; By Robert G. Eccles & George Serafeim)

§          HBR Blog (Harvard Business Review): Corporate Reporting Needs a Reboot (17 April 2013; By Paul Druckman)

§          CGMA Magazine (AICPA / CIMA): Integrated reporting takes a big step with international framework draft (16 April 2013; By Arvind Hickman and Ken Tysiac)

§         Press Release: IIRC Releases Prototype of the International <IR> Framework (26 November 2012)

§         Blog post by Elaine Cohen: Is Integrated Reporting truly Integrated? (30 July 2012)

§         Blog post by Bill Baue and Marcy Murninghan at Guardian Sustainable Business (GSB) Blog: Integrated reporting in a disintegrating world (24 October 2011) - … The IIRC paper gives short shrift to pull, overlooking three key elements of corporate responsiveness: digital engagement; inclusive materiality; and a broader view of civic stewardship where companies and society foster mutual accountability. …

§         Blog post by Elaine Cohen: Heretical thoughts on Integrated Reporting (7 October 2011)

§         CSR Asia: Integrated reporting: Time for a reality check? (21 September 2011; By Richard Welford) - … Before we start putting new international frameworks in place we really ought to find out whether anyone is going to use them.

§         The Bruce Column (IAS Plus / Deloitte): Going for Long-Term Value (September 2011)

§          GRI Global Reporting Initiative: Landmark Discussion Paper calls for corporate reporting to change (14 September 2011)

§          David Phillips (PwC Corporate Reporting Blog): Communicating value in the 21st century (12 September 2011)

·         Today the International Integrated Reporting Committee ("IIRC")  launched its long awaited discussion paper on integrated reporting entitled “Towards Integrated Reporting – Communicating Value in the 21st Century”. (.pdf, 17 pp.)

o        Comments should be submitted by Wednesday 14th December 2011.

§         BusinessGreen: Exclusive: Accountants plot greener future for annual reports (27 September 2010; Based on an interview with Paul Druckman)

·          … The immediate aim of the IIRC is to attend the G20 meeting in November 2011 in France and secure official support for its plan to produce new international standards for integrated reporting. …

·          … But he remains adamant that non-financial information has to become a more central feature of corporate reporting efforts. "We have to be careful that integrated reporting is not the next stage of CSR reports, but the next stage of annual reports," he said. "We want this to be the key report that lands on people's desks and is used to provide an overview of the company. …

§          The Huffington Post: We Need World-Wide Corporate Reporting Standards (11 August 2010; By Don Tapscott, co-author of The Naked Corporation: How the Age of Transparency Will Revolutionize Business)

§         The Murninghan Post:

·         Reactions to Launch of International Integrated Reporting Committee (5 August 2010; By Marcy Murninghan) - The TakeAway: Integrated reporting is a great idea, but there are many implementation challenges.

·         Integrated Reporting: Off to A Strong Start (4 August 2010; By Marcy Murninghan)

§         Triple Pundit: New Organization Is Large Step to Combined Financial & CSR Reports (4 August 2010; By Leon Kaye)

§         SocialFunds: Global Reporting Initiative and Others Form International Integrated Reporting Committee (3 August 2010)

·          … Of the 21 members of the working group, only Bob Laux, the Director of Accounting and Reporting at Microsoft, is based in the U.S

§         IR Web Report: IR, investor groups absent from ‘integrated reporting’ committee (3 August 2010)

§          RI Responsible Investor: Responsible investors at heart of new integrated reporting project (2 August 2010) - High level group to examine ESG and financial reporting integration

§         Harvard Business Review >> Blogs >> HBS Faculty Blog: It's Time to Standardize Integrated Reporting of Financial and Sustainability Performance (2 August 2010; By Robert G. Eccles)








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

o       Accounting for Sustainability Project (A4S) > e.g.

§         Accounting Community >

·        Accounting Bodies Network (ABN)

o        >> e.g.

§         Annual Review 2012 (.pdf, 2013, 28 pp.) >

·         Review of Integrated Thinking and Integrated Reporting, Looking Ahead …

§         Integrated Thinking & Reporting >

·        Integrated Reporting >

o       A4S Reporting Guides and Examples (Connected Reporting Framework - CRF)

§         We believe that it is important for organisations to find a way to integrate sustainability performance information into mainstream financial reporting, for example, through inclusion within a company's Annual Report and Accounts.

§         On 17th December 2009, HRH The Prince of Wales launched a practical guide to connected reporting. > also

·         Further Guidance:

o        General guidance on connected and integrated reporting

o        Connecting business strategy and sustainability

o        Key Performance Indicators (KPIs) and actions taken

o        The Connected Performance Report

o        Other related documents

§         >> also

·        Accounting for Sustainability Community > also

o       Library >

§         Filter by Category: e.g.

·        Integrated Reporting

o        Tags:

§         integrated reporting

§         See also, e.g.:

·         Article at CSR Asia: Integrated reporting: the future of corporate accounting? (29 September 2010; By Jacqui Dixon)

·         A review of the book entitled »Accounting for Sustainability: Practical Insights« (Earthscan, 2010) by Elaine Cohen at CSRwire (10 September 2010)

·         news at CDSB: CDSB collaborates with the Prince’s Accounting for Sustainability Project (20 July 2010; A4S)

o         The Climate Disclosure Standards Board (CDSB), of which CDP is secretariat, is collaborating with the Prince’s Accounting for Sustainability Project (A4S) to ensure consistency of approach between the organizations as they work towards mutual goals.  These goals include the creation of an international integrated reporting model and the inclusion of relevant principles from CDSB’s Reporting Framework; greater coordination of principles between climate change-related disclosure and sustainability reporting; and to reflect the principles of Connected Reporting developed by A4S, within CDSB’s Reporting Framework, as applicable.

o        While the goals of A4S are for a reporting model that encompasses all material business drivers, including a range of material environmental and social factors impacting on business performance, and CDSB is more narrowly focused on issues of climate change reporting, both organisations aim to create a reporting framework in which financial and sustainability-related decision making are integrated.








·        GRI Global Reporting Initiative > e.g.


§         Resource Library >> e.g.

·        The sustainability content of integrated reports – a survey of pioneers (.pdf, May 2013, 58 pp.)

o        The findings in this publication are based on analytical  review of self-declared integrated reports published on the  GRI Sustainability Disclosure Database over 2010-12, and  on a review of reporter responses to set questions on their  motivation and experience of publishing integrated reports.

o        In addition, experts from different areas and countries were  approached to answer questions on drivers of integrated  reporting and its link to sustainability reporting.

o        This research includes a special focus on current trends in Australia and South Africa.

o        The structure of the reports was evaluated on the basis of its contents list and layout. This led to each self-declared integrated report being categorized as having one of three structures:

§          a sustainability report that meets GRI sustainability criteria and has been self-declared as integrated, but makes no clear links from sustainability to financial performance – called a sustainability structure

§          a sustainability report that has been published alongside a separate financial report, but as a single publication under one cover – called a one cover structure

§          a report that has an embedded structure, with clear evidence of inter-linkage between reporting on financial and sustainability performance – called an embedded structure

§         See also, e.g.:

·         Sustainable Brands: Can There Be Meaningful Integrated Reporting? (Part 1) (6 August 2014; By Mark McElroy)

·         The value of extra-financial disclosure: What investors and analysts said (.pdf, 60 pp.) > also

o        The impact of integrated reporting (pages 35-36)

o         See also

§          related press release: Investors and analysts use extra-financial information in decision-making, suggests new research (25 July 2012)

·          The research was commissioned by The Prince’s Accounting for Sustainability Project (A4S) and the Global Reporting Initiative (GRI), and undertaken by Radley Yeldar.

·          This research is based on a survey which explores how 34 investors and 35 analysts source, use and are influenced by extra-financial information – often also referred to as non-financial information.

·         The Transparent Economy (.pdf, May 2010, 52 pp.) - Six tigers stalk the global recovery—and how to tame them

o        Prepared by Volans (Co-founder: John Elkington)

o        What is the future for corporate transparency and sustainability reporting—sometimes called ‘non-‘ or ‘extra-financial’ reporting?  This is the question we tackle in The Transparent Economy, a joint report by Volans and the Global Reporting Initiative (GRI).

o        The study included an online survey of the GRI community, focusing on seven major trends—subsequently boiled down into the TIGERS agenda: also

§         Integrated Reporting

o        See also:

§         YouTube GRITV's Channel >>

·         Volans & GRI Research Program - Trends in Future Reporting (9 Parts; Amsterdam GRI Conference, May 2010)

o        Information >

§         News and Press Center >>

·          GRI creates corporate leadership groups (14 January 2015) >

o         Corporate Leadership Group on Integrated Reporting

·          GRI and IIRC deepen cooperation to transform the future of corporate reporting (6 March 2013) - ... Memorandum of Understanding (MoU) ...

·          Sustainability reporting in the digital age: first XBRL reports released using the GRI Taxonomy (7 November 2012)

·          IIRC publishes Draft Outline of the future Integrated Reporting Framework (1 August 2012) > also

o        GRI’s work on integrated reporting

·          New XBRL reporting format helps reveal sustainability data more easily (4 April 2012)

·          Sustainability data revealed easily with new reporting format (8 March 2012)

o         Today, GRI launches a new XBRL taxonomy for tagging sustainability data in reports, making it easier for report users – including regulators, investors and analysts – to find and analyze data. The GRI Taxonomy – which is available for free – was developed in collaboration with Deloitte Netherlands.

o         … It can be a major leap in the interactive use of sustainability data and integrating financial and non-financial reporting.

·         G4 revealed: results of the first Public Comment Period now available (7 March 2012)

·         Exploring integrated reporting in Australia (1 February 2012)

·         Rio+20: A global movement towards a sustainable economy (14 December 2011) - Sustainability reporting is crucial to manage the change to a Green Economy

o         A meeting held in Geneva on 1 and 2 December was part of this preparatory process ...

o         GRI presented a proposal for the Rio+20 Conference to adopt a policy framework on sustainability reporting in the formal roundtable on the Green Economy.

o         The proposal suggests a framework based on the report or explain approach to sustainability reporting ...

o         ... This proposal was also discussed during a side event on 2 December, ‘Report or Explain - A policy proposal for sustainability reporting to be adopted as a common practice for the advancement of a Green Economy’.

o         At the side event, Ernst Ligteringen, Chief Executive of GRI was joined on the panel by Steven Stone, Chief, Economics and Trade Branch, UNEP, Oliver Greenfield, Convener, Green Economy Coalition, and Stephanie Maier, Corporate Responsibility Manager, Aviva Investors. Along with four respondents (Greenpeace, Rio+20 Preparatory Committee, Stakeholder Forum and UNGC), the group of 30 delegates debated the issue of transparency and sustainability disclosure, convening on the need of a decision on sustainability reporting at the Rio+20 Conference.

o        GRI advocates a report or explain approach to sustainability reporting policy: Companies should report their sustainability performance or explain why if they don’t. GRI submitted a policy proposal to the Rio+20 Conference Preparatory Process in November, calling on Member States to “develop a global policy framework requiring all listed and large private companies to consider sustainability issues and to integrate material sustainability information within the reporting cycle, in their Annual Report and Accounts – or explain why if they do not.”

o        This call is also made by the Aviva Investors-led Corporate Sustainability Reporting Coalition, which GRI is part of. ...

·         Test the taxonomy: GRI releases draft XBRL taxonomy for public comment (14 December 2011)

·         RIO+20: GRI in investor-led coalition for greater transparency (21 September 2011)

o        The Corporate Sustainability Reporting Coalition, led by Aviva Investors, is calling on United Nations member states to commit to develop, a global policy framework that requires listed and large private companies to integrate sustainability information throughout their Annual Report and Accounts – or explain why if they do not do so.

o        See also:

§         SocialFunds:

·         Momentum Grows for Integrated Reporting (13 March 2012) - With the Rio+20 Conference on Sustainable Development three months away, numerous voices speak out on the need for governments to mandate sustainability reporting by large companies.

·         Investors Call for Mandatory Integrated Reporting (27 September 2011) - The Corporate Sustainability Reporting Coalition, led by Aviva Investors, urges United Nations member states to require companies to include sustainability issues in annual financial reporting.

§         Aviva Investors press release: Investor led coalition calls for UN declaration requiring companies to integrate material sustainability issues into reporting (20 September 2011)

·          … Paul Abberley, chief executive of Aviva Investors London, will announce the "call to action" at today’s United Nations Private Sector Forum on Sustainable Energy for All, which is held in conjunction with the 66th Session of the UN General Assembly. …

·          On behalf of the Corporate Sustainability Reporting Coalition Paul will ask the UN member states to adopt a binding international commitment to develop a national policy, which requires the disclosure of sustainability information. The coalition is calling on the UN member states to adopt the global policy framework at the United Nations Conference on Sustainable Development, the 2012 Earth Summit, which is taking place in Rio de Janeiro, in June 2012.

·          The coalition believes that the international policy framework should adhere to two overriding key principles:

o         Transparency – UN member states should develop national regulations which mandate the integration of material sustainability issues in the annual report and accounts;

o         Accountability – UN member states should provide effective mechanisms for investors to hold companies to account on the quality of their disclosures, including for instance through an advisory vote at the AGM.

·          The coalition represents financial institutions, professional bodies, NGOs and investors with assets under management amounting to a Global AUM of US$1.6 trillion. It currently includes organisations such as the Association of Chartered Certified Accountants, CA Cheuvreux, Generation Investment, Global Reporting Initiative and Hermes.

·          >> 

o       CSRC Corporate Sustainability Reporting Coalition

o        Call to action: Aviva convenes Corporate Sustainability Reporting Coalition (20 September 2011)

o        Convention on Corporate Sustainability Reporting (.pdf, 5 pp.; At Rio+20 Conference website) - A policy proposal for corporate sustainability reporting to be mandated for the advancement of a Green Economy - for The UN Conference on Sustainable Development (Rio+20)

o        Earth Summit 2012: Towards a convention on corporate sustainability reporting at Rio+20 (.pdf, 11 pp.)

§         BusinessGreen: Investors call for sustainability breakdown in annual reports (20 September 2011; By Chris Panteli, Global Pensions)

·         Australian government supports sustainability and integrated reporting (6 July 2011)

·         Integrated Reporting means Integrated Thinking (31 May 2011)

·         Integrated reporting is looking for leaders (31 May 2011)

·         Featured Reports - including Vancity’s first integrated report (31 May 2011)

·         Rabobank and Novo Nordisk discuss sustainability performance and integrated reporting (31 May 2011)

·         Work begins on new sustainability reporting guidelines (3 May 2011)

o         To achieve guidance fit for mainstream use, three main challenges must be met:

§          To help companies report to all their different stakeholders,

§          to promote harmonization of available frameworks and principles, and

§         to provide sustainability reporting guidance suitable for companies that wish to integrate their financial and non-financial performance data.

·         World Economic Forum Discusses Integrated Reporting (1 February 2011) - The World Economic Forum (WEF) Annual Meeting, held in Davos on 25-30 January, dedicated a session to integrated reporting. (entitled: »Accounting for New Realities: Redesigning Corporate Reporting«)

o        See also related news at <IR> Integrated Reporting (IIRC)

·         Multi-stakeholder dialogue concludes: Good governance is good business (1 February 2011)

o         The Multi Stakeholder Dialogue on Responsible Investment was held in Mumbai, India on 19 January 2011.

o         The event, presented jointly by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) and the Global Reporting Initiative’s Focal Point India attracted a diverse audience, with some of the biggest names in the Indian market in attendance.

o        The final session of the day was conducted by the International Integrated Reporting Committee (IIRC).

o         The event, which was presented in partnership with the National Stock Exchange of India (NSE), the Confederation of Indian Industry (CII), the Institute of Chartered Accountants of India (ICAI) and the Institute of Cost and Works Accountants of India (ICWAI), was a great success.

o         See also

§         News at <IR> Integrated Reporting (IIRC), with follow up roundtable report (.pdf, 3 pp.)

§         Related article at Guardian: It's time for Indian companies to act more ethically (1 February 2011; By Nishika Patel) - More Indian companies should report on their environmental, social and corporate governance performance and find a way to express it in their annual reports

·          IIRC holds second meeting in Beijing (1 February 2011) - The International Integrated Reporting Committee (IIRC) held its second meeting on 17 January, hosted by the Chinese Institute for Chartered Public Accountants (CICPA) in Beijing. … the IIRC discussed the progress of the committee’s forthcoming discussion paper on integrated reporting, due later this year.

o         See also related news at <IR> Integrated Reporting (IIRC)

·          Next Generation of GRI Guidelines on the Horizon (2 November 2010)

o         The GRI Board of Directors made an important decision in October: GRI will start working on a new version of the GRI Guidelines - the GRI G4 Reporting Guidelines - to be ready by the end of 2012. ...

o         Another key aim for G4 is to be a stepping stone for companies preparing an integrated report based on the framework currently in development by the International Integrated Reporting Committee (IIRC).

o         See also, e.g.:

§          Blog post by Elaine Cohen: Interesting times for Sustainability Reporting (19 February 2011) - … Two significant step-changes in reporting that we know we can expect are (1) the GRI G4 guidelines and (2) the Integrated Reporting framework. …

§         Letter to Organizational Stakeholders: G4, Integrated Reporting and the IIRC (.pdf, 4 pp.)

·          … It is still too early to define how the next generation of the GRI Guidelines will fit together with the IIRC framework, as the development of the IIRC framework is just starting to be shaped. Nevertheless, GRI is committed to make an effort on both sides – in the IIRC committees, content working groups and in the development of G4 – to guarantee the best possible linked guidance for reporting companies. …

·          GRI expands its reports tracking efforts (2 November 2010)

o         The latest additions are that GRI and its data partners have started to systematically track data regarding: also

§         Integrated reports - you can know view how many organizations have been combining both financial and non-financial information in their reporting.

·          The Three 'I's of Sustainability Reporting’s Future (2 November 2010; By guest writer Marcy Murninghan, The Transition Group, The Murninghan Post) - Integration, Implementation, and Integrity.

·          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.

o         The Conference Board has agreed to host the GRI Focal Point USA on a pro-bono basis during that same period of time.

o         See also

§          Related post at The Murninghan Post: Welcome to the USA, GRI! (13 October 2010)

·         John Elkington to speak at GRI international event in Rome (5 October 2010)

o         Italian energy provider Enel will host a GRI event with an international audience in Rome, on 25 November 2010, to discuss the latest ESG topics.

o         The event includes an afternoon session that focuses on integrated reporting in practice. This session is exclusive to GRI Organizational Stakeholders. Representatives from Rabobank, Novo Nordisk and Vancity will feature in a workshop session, which is designed to enable maximum discussion on the practicalities of producing an integrated report.

o         For more see:

§         Enel Sustainability Day

·         See also: Lundquist srl (Milan, Italy) > Blog > e.g.

o        Why integrate financial and non-financial reporting? (29 November 2010; By James Osborne, moderator of the Morning Session)

·          Exploring GRI’s key propositions in Australia (5 October 2010)

o         … The second proposition states that by 2020, there should be a generally accepted and applied international standard which would effectively integrate financial and ESG reporting by all organizations. …

·         SmartViewTM Roundtable Event "Sustainable Investing: What's at Stake for Investors & Public Companies" (15 June 2010)

·          GRI announces its 2015 and 2020 goals and launches G3.1 public comment at first day of Amsterdam Global Conference (26 May 2010)

o         During the Opening Plenary, GRI’s Chief Executive Ernst Ligteringen outlined two goals for the next decade.

§          … Secondly, GRI proposes that ESG reporting and financial reporting need to converge over the coming decade. GRI advocates that a standard for integrated reporting should be defined, tested and adopted by 2020. GRI is working with leading global organizations in financial markets, accounting, corporate responsibility, ESG reporting, and civil society to establish the International Integrated Reporting Committee (IIRC).  The committee’s purpose is to promote integrated reporting, and to facilitate and coordinate collaboration between key institutions to develop an integrated reporting standard.

·          See also:

o         Blog post by Elaine Cohen: The GRI Barmitzvah (29 May 2010) - The sold-out biennial GRI 2010 conference with 1,200 attendees from 77 countries ...

·          GRI to headline at NASDAQ Sustainable Reporting Event (6 May 2010)

·         The ‘Integrated Reporting’ discussion gains momentum on the web (6 April 2010)

·          Concluding European Workshop on ESG disclosure takes place – where to go from here? (1 March 2010) >

o         GRI’s Note, based on the submission to the European Commission = Beyond Voluntary Laissez-Faire Reporting: Towards a European ESG Disclosure Framework (.pdf, February 2010, 12 pp.) >

§          GRI’s end vision is global integrated reporting: ten years from today (page 7)

·          GRI Chief Executive advocates integrated reporting at BSR conference (10 November 2009)

§         Current Priorities >

·        Integrated Reporting

§         Events >

·         Global Conference 2013 >

o        News & Updates >

§         Conference In Review >

·         Academic Track: Integrated Reporting

o        Reporting >

§         Report Services >

·         Sustainability Disclosure Database (or directly)

o        … Information about on-trend subjects is also featured - like which organizations are already preparing integrated reports that combine financial and sustainability disclosures. …


§         Search:

·         Reports:

o        Order by:

§         Integrated report

o        Note: GRI intends to incorporate XBRL reports/functionality in 2012

o        See also, e.g.:

§         Vimeo >>

·         GRI’s 2013 Global Conference >

o        Sustainability Reporting and Integrated Reporting

§         YouTube Videos:

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

o       Integrated Reporting Main Hall Session - Closing the gap: Should financial and non-financial accounting merge? (10 Parts; Amsterdam GRI Conference, May 2010)

o       Integrated Reporting: Learn from Real Examples (9 Parts; Amsterdam GRI Conference, May 2010)

o        Connecting Sustainability Reporting and Internal Organizational Processes (9 Parts; Amsterdam GRI Conference, May 2010)

§         SlideShare: Global Reporting Initiative

§         KPMG South Africa: Bridging the gap between Integrated Reporting and GRI G4 Reporting (22 September 2014; .pdf has 12 pp.)

§         Cornis van der Lugt (Geneva and Cape Town) >> e.g.

·         New IIRC Framework and GRI's G4 aligned: Revised Comparative Table (2 January 2014)

·         G4 and IR1: Updated Comparison (3 June 2013)

·         G4 and IR1 compared: Time to align forces (20 May 2013)

§          An article at The Star (Malaysia): Upclose and personal with Mervyn Eldred King (1 January 2011; By Jeeva Arulampalam)

§         An 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.








·        IFAC International Federation of Accountants > e.g.

o        About IFAC >

§         IFAC Committees:

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

o       Activities and Interest Areas > e.g.

§         Governance and Ethics

§         Sustainability and Corporate Responsibility >> e.g.

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

o        See also

§         Sustainable Business Forum: Do Investors Care About Environmental, Social, and Governance Factors? (14 June 2012; By guest blogger Stathis Gould)

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

o        … The integration of social and environmental factors is critical if organizations are to gain the trust of stakeholders and the wider public. To reinforce its importance, this new edition of the Framework extends the theme of integration—from a business strategy and operational perspective to that of an integrated 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«

§         Issues & Insights >

·         Governance & Sustainability: also

o        Recent Governance & Sustainability Resources

§         Publications & Resources > e.g.

·         Issues & Interest Area:

o        Governance & Sustainability

§         News & Events > e.g.

·         Issues & Interest Area:

o        Governance & Sustainability

·         >> 

o        Tag: Integrated Reporting

·         >> e.g.

o        IFAC Issues Policy Position Paper on Enhancing Organizational Reporting (11 October 2013; .pdf has 8 pp.) - … to emphasize the importance and usefulness of reporting broad-based information beyond that which is provided in traditional financial reporting.

o         Companies Lagging on Business Model Reporting; Background Paper Released to Tackle the Issue (26 March 2013)

§          Investors and other stakeholders want to know what makes companies tick; at the same time, regulators are increasingly requiring companies to report clearly on their business models. In response CIMA, IFAC and PwC at the request of the IIRC, today released a background paper, Business Model (.pdf has 23 pp.), which highlights the business model as being at the heart of integrated reporting.

o         IFAC Council Seminar Explores Integrated Reporting (15 November 2012) - … 35th Council Meeting in Cape Town, South Africa … a keynote address by Prof. Mervyn King …

o         Integrated Reporting for SMEs in Africa (11 July 2012) - Presentation at the SAIPA National Conference


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

·        Business Reporting > also

o        Resources > also

§         Topic Subcategories: also

·        integrated reporting

·         non-financial reporting

·         sustainability reporting

·         Sustainability > also

o        Resources > also

§         Topic Subcategories: also

·        sustainability reporting

·         >> e.g.

o        Business Models in Integrated Reporting—Learning from the Pioneers (14 February 2014; By Stathis Gould)


§         Search: IFACnet

·         IFACnet "spiders" (or searches) the publicly available sections of participating websites - generally IFAC members, associates and related organization. It sorts, indexes and filters thousands of documents and web pages and returns a list of the items most relevant to your search query.

·         > e.g.

o        Search for: integrated reporting







·         Wikipedia >>

o       Integrated reporting




·         LinkedIn >>

o       Integrated Reporting Group




·         Twitter >> e.g.

o       Search for: "integrated reporting" OR #IntegratedReporting OR "nonfinancial reporting" OR "non financial reporting"




·         YouTube Videos: Search:

o       »Integrated Reporting«






o is the global corporate responsibility (CR) resources website and hosts the world's most comprehensive directory of corporate non-financial reporting, profiling over 38,000 reports across 172 countries. (as of February 2012)

o        > e.g.


·        Search: e.g.

o       »Integrated«

§         Home >

·         Downloads (login required) > e.g.

o        CRPerspectives 2013 - Global CR Reporting Trends and Stakeholder Views (.pdf, November 2013, 37 pp.) >

§         The Content of CR reporting

·         See also:

o        Related blog post by Elaine Cohen: CSR: Time for some perspective (19 November 2013)

o        CR Reporting Awards Official Report: Global Winners & Reporting Trends

§          Reports >

·          The CR Reporting Awards (CRRA)

o         Categories: also

§         Types of Report: Best integrated report

§         >> 

·          CR Debates >

o        Topic A: In future, all good CR reporting will be integrated (25 March 2011)

§          For: Robert Eccles and George Serafeim (Both from Harvard Business School) - Integrated reporting: a source of competitive advantage

§          Against: Roger Cowe (Context Group) - Why integrated reporting?

o         Topic B: XBRL will be vital for CR reporting (25 March 2011)

§          For: Liv Watson (AccountAbility) - XBRL is part of the evolution towards a common reporting platform

§          Against: Daniel Roberts (Raas Consulting) - There are more important issues to be addressed in CR reporting




·        Emerging Integrated Reporting Database

o        This database is a collaborative project between the International Integrated Reporting Council (IIRC) and Black Sun Plc. (started in 2012)

o        The purpose of the database is to provide an online resource for organisations that are developing, or planning to develop, an Integrated Report. The database is being developed over time and will continue to be populated with new examples as practices develop.






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

o       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.

§         The report will help business leaders and professionals to assess future directions in the corporate reporting and communications landscape, including the positioning of integrated reporting and communications targeting the investment community.

§         Capturing recent benchmarking of leading global reporters and analysis by experts from Harvard and elsewhere on current trends in integration of sustainability and financial information, it provides a valuable resource for practitioners, specialised analysts and researchers.






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

o        Technical >

§         Integrated Reporting >

·        Integrated Reporting website > also

o       Integrated Reporting >

§         What is an Integrated Report?:

·         Integrated reporting …. It’s the way of the future

·         What the King III Code says about Integrated Reporting

§        Reference Sources on Integrated Reporting:

·         The International Framework

·         Books:

o        Integrate: Doing Business in the 21st Century (2013; By Mervyn King and Leigh Roberts)

o        The Landscape of Integrated Reporting: Reflections and Next Steps (2010)

o        One Report: Integrated Reporting for a Sustainable Strategy (2011; By Bob Eccles and Mike Krzus)

o        Accounting for Sustainability: Practical Insights (Earthscan)

·         Awards on South Africa's Integrated Reports:

o        Chartered Secretaries Southern Africa (CSSA) Annual Report Awards

o        Nkonki Integrated Reporting Awards

o        EY Excellence in Integrated Reporting Awards

·        Surveys and Insights on South Africa’s Integrated Reports:

o       Preparing an Integrated Report – A Starter’s Guide (IRC of SA)

o       Scan of research on Integrated Reporting in SA (IRC of SA)

o        Company benefits (IIRC)

o        The value creation journey (PwC SA)

o        Integrated Reporting: Performance insight through better business reporting (KPMG)

o        Navigating your way to a truly Integrated Report (Deloitte)

o        ASA magazine: Integrating Reporting

·        Interesting Articles and Publications:

o        Tomorrow's Business Success

o        Do you value relationships? (Tomorrow’s Company has an interesting guide on stakeholders, Tomorrow’s Relationships - Unlocking Value.)

o        UNCTAD 2014 World Investment Report

o        A jump to the IR (The UK's Financial Reporting Council has released the Guidance on the Strategic Report ...)

o        Global IR examples database

o        Integrated Reporting – It's a journey (KPMG: Integrated Reporting – Closing the Loop of Strategy)

o        One integrated information set (PwC: What does your reporting say about you?)

o        Enhanced Organisational Reporting (IFAC)

o        The ICGN’s guidance on non-financial reporting

§        The Integrated Reporting Committee (IRC): e.g.

·        Preparing an Integrated Report - A Starter's Guide (.pdf, December 2014, 52 pp.)

·         The Integrated Reporting Committee Working Group (IRCWG)

·         South Africa's Discussion Paper on a Framework (Framework for Integrated Reporting and the Integrated Report)

§         The International Integrated Reporting Council

o        News >> e.g.

§         South Africa puts its weight behind global move to better corporate reporting (18 March 2014) - The Integrated Reporting Committee (IRC) of South Africa has endorsed the International Integrated Reporting Framework as guidance on good practice on how to prepare an integrated report.

§         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.

o         See also

§         Grant Thornton South Africa: New Integrated Reporting Framework may prove challenging for mid-sized businesses (21 February 2011)

§         SocialFunds: Guidelines for Integrated Reporting are Proposed (9 February 2011)

§          Harvard Business Review >> Blogs > HBS Faculty >>

·          China, South Africa Advance Sustainability Efforts (26 January 2011; By Robert G. Eccles and Daniela Saltzman)

§          ITInews: Association for Savings and Investment South Africa (ASISA) Press Office Feature : Integrated Reporting Guidelines make SA an attractive investment partner (25 January 2011; By Lucienne Fild) - Quality of information presented to investors and shareholders determines the credibility of the com

§         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.

·         An integrated report gives users an all-round view of the company by including social, environmental and economic performance along with the company's financial performance.

·         The issue companies face, however, is that there are no set standards on integrated reporting.

·         It is for this reason that various organisations have come together to form the Integrated Reporting Committee (IRC). The IRC will issue guidelines on good practice in integrated reporting. It will be chaired by Professor Mervyn King.

·         The founding organisations are: ASISA, BUSA, IoDSA, JSE Ltd and SAICA

o        See also article at WFE - The World Federation of Exchanges: Integrating sustainability in South Africa (15 June 2010; By Michelle Joubert and Corli le Roux, Johannesburg Stock Exchange, JSE)

·          See  also:

o         GRI Global Reporting Initiative >> Newsletter >> An Insider’s Perspective on Reporting Developments by Graham Terry (31 August 2010)

§          The working group of the South African Integrated Reporting Committee (IRC) is chaired by Graham Terry, SAICA.

§          Graham Terry is also a member of the GRI Report Content & Materiality Working Group, and he shares his perspectives on the recent developments of integrated reporting and the links between integrated reporting and the latest revisions to the GRI G3 Reporting Guidelines. GRI believes that integrated reporting will be an important enabler to help mainstream reporting efforts in the continually developing field of ESG reporting.






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

o        Products & Services >

§         Forums & Committees >

·         Sustainable Development Forum >

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, e.g.:

o        ACCA >>

§         South African institutional investors’ perceptions of integrated reporting (July 2014; .pdf has 20 pp.; By Jill Atkins and Warren Maroun)

§         Member Magazine - AB (March 2014): South Africa: integrated reporting

§         Integrated Reporting: The Influence of King III on Social, Ethical and Environmental Reporting (.pdf, August 2012, 56 pp.; By Jill Solomon and Warren Maroun)

§         Reporting pre- and post-King III: what’s the difference? (.pdf, May 2012, 16 pp.)

·         This discussion paper summarises the findings of the report The Impact of Integrated Reporting on Social, Ethical, and Environmental Reporting in South Africa, written for ACCA by Jill Solomon (King’s College London) and Warren Maroun (University of the Witwatersrand, Johannesburg).

·         See also related news: Then and now – Integrated Reporting brings about changes in what companies disclose, finds a comparative study from ACCA (August 2012)

o        Deloitte >>

§         Navigating your way to a truly Integrated Report: 3rd Report (.pdf, August 2012, 118 pp.)

§         Integrated Reporting - Navigating your way to a truly Integrated Report (.pdf, February 2012, 98 pp.)

·         The Deloitte Integrated Reporting second Edition is an updated version of our view of the state of practice of Integrated Reporting and Integrated Reports in South Africa at the end of January 2012.

§         Integrated Reporting - Navigating your way to a truly Integrated Report (.pdf, October 2011, 35 pp.)

§         The role of internal audit in integrated reporting – A blend of the right ingredients (18 October 2011; .pdf has 13 pp.)

§         Navigating your way to a truly Integrated Report (13 October 2011) - Deloitte sets out to analyse trends and areas of excellence in integrated reporting among South Africa’s listed companies - Relating to findings of the first Deloitte quarterly report on Trends in Integrated Reporting in South Africa

§         Integrated Reporting: Is your message lost in regulation? (.pdf, May 2011, 16 pp.)

§         >>> 

·         Tag: Integrated Reporting

o        PwC South Africa >>

§         Press Release: South African companies moving to transparent disclosure through integrated reporting (3 October 2011)

§         Press Release: King III Integrated Reporting - sustainability reporting no longer a poor cousin to the financial numbers (17 September 2009)

§         >> 

·         King III - Chapter 9: Integrated reporting and disclosure

o        Ernst & Young South Africa >>

§         >> 

·         Events >> Excellence in Integrated Reporting Awards

§          Interview: Joanne Yawitch, CEO of the National Business Initiative, on integrated reporting and sustainablue development

§         Integrated report: Content outline (.pdf, September 2010, 12 pp.; By Lindie Engelbrecht and Loshni Naidoo; At SAICA Sustainability Website)

·         Ernst & Young has prepared this content outline which can be used by companies as a basis for preparing an integrated report.

§         Article: Integrated reporting - what business leaders should be thinking of (17 June 2010)

§         King III Integrated Report Disclosure Checklist (.pdf, 2009, 8 pp.)

o        KPMG South Africa >

§         Issues and insights > Articles and publications > General Industries Publications >>

·         KPMG South Africa: Bridging the gap between Integrated Reporting and GRI G4 Reporting (22 September 2014; .pdf has 12 pp.)

·         Integrated reporting - Understanding the requirements (.pdf, February 2011, 8 pp.)

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

§         Technical >

·         Integrated Reporting >

o       Integrated Reporting website

o         IABC International Association of Business Communicators >> Communication World (CW) magazine > March/April 2011 Issue >

§          Special report: Africa: Playing by the Rules - How South Africa’s King III report could shape communication worldwide. (By Estelle de Beer and Ronél Rensburg, Ph.D.; At The Stockholm Accords)

·          See also

o         PR Conversations >>

§          Integrated reporting and strategic public relations (28 November 2011) - In November 2011, Benita Steyn and Estelle de Beer from South Africa delivered a paper, The Strategic Role of Public Relations in the Process of Integrated Reporting at the Corporate Governance and Strategic Communication Congress in Milan, Italy.   We welcome back contributor alumna, Benita Steyn, who kindly agreed to provide an abridged version of this paper for PR Conversations.

o         an article at The Stockholm Accords: IABC’s Communication World Magazine integrates Accords with Stakeholder Governance and Integrated Reporting (16 March 2011; By Toni Muzi)

o        Related articles at BusinessDay:

§         Listed companies grapple with integrated reporting rules (6 August 2013; By Evan Pickworth)

§         Integrated reporting: SA at forefront of shaping global best practice (26 June 2013; By Andrew Gillingham)

§         US looks to SA for integrated reporting (10 September 2012) - Professor Robert Eccles and Professor George Serafeim are in South Africa preparing for a Harvard Business School study of integrated reporting

·         See also videos at Summit Television: Bob Eccles and George Serafeim Harvard Business School on their investigation into the King Code of Governance and how it has impacted the way corporates do business in South Africa.

§         King on integrated reporting and sustainability (17 May 2012) - Summit TV looks at integrated reporting with corporate governance veteran Mervyn King and Nina le Riche of Deloitte

§         Sustainability reporting extends to all areas of performance (28 September 2009; By Sanchia Temkin)

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.

·         King II (2002)

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






·         IRAS Integrated Reporting & Assurance Services (Johannesburg, South Africa; Director: Michael H. Rea; Formerly > e.g.

o       Thought Leadership >> e.g.

§         King III and GRI + 13: A 2012 review of sustainability reporting in South Africa = KING III & GRI +13: 2012 Review of Sustainability Reporting in South Africa as per the Global Reporting Initiative (GRI) Guidelines (.pdf, July 2012, 96 pp.) > e.g.

·         King III and the GRI Guidelines: The Why and How of Reporting

·         10 Tips to Achieve Excellence in Integrated Sustainability Reporting

§         King III and GRI + 12: A 2011 review of sustainability reporting in South Africa (.pdf, 2011, 88 pp.; By Michael H. Rea) >

·         10 Tips to Achieve Excellence in Integrated Sustainability Reporting

·         Integrated Reporting and the Integrated Report

o        Note: this section was written together with Jonathon Hanks Jonathon (Incite Sustainability)




·         Incite Sustainability (South Africa) > e.g.

o       Thinking > e.g.

§         Incite articles > e.g.

·         Integrated Reporting: Lessons from the South African Experience (.pdf, January 2012, 16 pp.; By Jonathon Hanks and Louise Gardiner; Published by the IFC’s Global Corporate Governance Forum)




·         The Accountancy SA (ASA) is the premier stakeholder communication vehicle of The South African Institute of Chartered Accountants (SAICA) to its members >> e.g.

o        December 2014/January 2015 – Special Report: Integrated Reporting

o        December 2012/January 2013 - Integrated Reporting Strategising for future value

o        December 2011/January 2012 (.pdf, 52 pp.):

§         Focus: Sustainability / Integrated Reporting

o        April 2011:

§         Integrated Reporting - An Irreversible Tipping Point

·         On January 25, 2011 the Johannesburg Stock Exchange (JSE) unveiled a Discussion Paper on its ground-breaking integrated reporting framework to provide guidance to its 400 listed companies that are now subject to a mandatory requirement by the exchange to issue integrated reports. …




·         alive2green (Publisher) >>

o       The Sustainability and Integrated Reporting Handbook, South Africa, 2014 (168 pp.; Editor: Lloyd Macfarlane)




· (South Africa) > e.g.

o         Features >>

§          Corporate Governance: Reporting your way to growth... (14 October 2010; By Chris Gibbons)

·          With the recent launch of the International Integrated Reporting Committee, sustainability reporting is moving rapidly up the corporate agenda. For listed companies, in particular, it’s no longer optional. But you don’t have to be a major multinational to make it work for you. Chris Gibbons discovered a small Cape Town clothing company that is fully committed to sustainability and has the results to show for it.



·          FM Financial Mail (South Africa) >> e.g.

o         Integrated Reporting - A long road for SA companies: Data’s new age (23 February 2012; By Lise Pretorius)



·          MoneyWeb (South Africa) >> e.g.

o         Integrated babbling (4 February 2011; By Jerry Schuitema) - With the latest addition of Integrated Reporting, does King have too many clothes?

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




·         WFE - World Federation of Exchanges >> e.g.

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

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

§          In this article we will briefly summarize developments in South Africa which led to the formation of the IRC (Integrated Reporting Committee), make the general case for integrated reporting, report on some recent developments in this social movement, discuss the challenges in achieving a broad and rapid adoption of integrated reporting, explain how voluntary filing programs can make a major contribution to this, and urge stock exchanges and governments to take up this challenge to the extent they have the authority to do so.




·          IFAC International Federation of Accountants > e.g.

o         News & Events >>

§         Speeches, Presentations & Videos: Integrated Reporting for SMEs in Africa (By Alta Prinsloo, 11 July 2012, at SAIPA National Conference, South Africa)






·         Wiley >>

o       The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality (December 2014; By Robert G. Eccles, Michael Krzus)

o       One Report: Integrated Reporting for a Sustainable Strategy (March 2010; By Robert G. Eccles, Michael Krzus)

§         See also

·         excerpts at Scribd

·         Grant Thornton

·          Trusted Advisor >>

o       Integrated Reporting: Interview with Harvard Business School’s Robert Eccles (19 January 2011; By Charles H. Green)

·          VoiceAmerica >>

o         Trust Across America – Building Great Business by Rebuilding Trust >>

§         Harvard Professor Robert G. Eccles on One Report: Integrated Reporting for a Sustainable Strategy (24 November 2010; Duration: 58:12; With: Jordan Kimmel)

·         Article by Robert G. Eccles at The Huffington Post: Going Green in Annual Reports (28 May 2010)

·         Blog post at Harvard Business Review: The Annual Report as Sustainability's Secret Weapon (19 April 2010; By Robert G. Eccles)

·         Related e-mail interview at HBS Working Knowledge: One Report: Better Strategy through Integrated Reporting (12 April 2010)

·         Related article by Robert Eccles at RI Responsible Investor: The quest for the ‘Holy Grail’ of integrated financial and CSR reporting (30 March 2010)

· Take Five: Integrating Financial and Non-Financial Reports - Corporate Board Member managing editor of special projects Jamie Reeves recently spoke with Harvard Business School’s Robert Eccles and Grant Thornton’s Michael Krzus, experts and advocates for integrated reporting.

·         Cross Border / IR Magazine: New book reunites CSR and annual reports (9 March 2010)

·         Ethical Corporation's Blog: Integrated reporting is a ways off, but heading our way (9 March 2010; By Toby Webb)

§         See also

·         Commentary at CSRwire: "One Report" - Is there a Transparency Panacea? (13 April 2010; By Elaine Cohen)

o        Reporting Nonfinancials (Book; February 2007; By: Kaevan Gazdar, HypoVereinsbank’s head of reporting)

o        Building Public Trust: The Future of Corporate Reporting (July 2002; By Samuel A. DiPiazza, Jr. and Robert G. Eccles)

o        The ValueReporting Revolution: Moving Beyond the Earnings Game (February 2001; By: Robert G. Eccles, Robert H. Herz, E. Mary Keegan, David M. H. Phillips)






·         WBCSD World Business Council for Sustainable Development > e.g.

o        Our work >

§         Redefining Value (Reporting and Investment)

·         In line with WBCSD’s 2050 vision, the Redefining Value programme was established to integrate natural and social capital measurement and valuation into corporate performance management and decision-making and improve the effectiveness of non-financial internal and external reporting so that it progressively reflects the true value, profits and costs of a company.

·         > e.g.

o       WBCSD FLP 2014 - Integrated Reporting in South Africa - From Concept to Practice (2014; .pdf has 26 pp.)





·         ICGN International Corporate Governance Network >

o        Committees >

§         Integrated business reporting committee > also

·         >> 

o       Revised Integrated Business Reporting Guidelines - Member Consultation (18 December 2014 – 12 February 2015)

·         Best practice guidance = Statement and Guidance on Non-financial Business Reporting (December 2008; .pdf has 16 pp.)

o        See also

§         related article at Ethical Corporation: Non-financial reporting – Tell a strategic story (12 February 2009; By John Russell) - Listed companies are under pressure to explain how managing non-financial issues increases shareholder value

o        Best practice > e.g.

§         ICGN Global Governance Principles: 2014 (.pdf, 32 pp.) >

·         7.5 Non-financial information

o        The board should provide an integrated report that puts historical performance into context, and portrays the risks, opportunities and prospects for the company in the future, helping shareholders understand a company’s strategic objectives and its progress towards meeting them. …






·         UNCTAD United Nations Conference on Trade and Development >

o        Meetings >>

§         Workshop on Climate Change Reporting = UNCTAD, OECD, CDSB and GRI Workshop on Climate Change Reporting (16 March 2012, Palais des Nations, Geneva) > also

·         Documents

o        Areas of Work > Investment and Enterprise (DIAE) >

§         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.


§         Publications

o        Areas of Work > e.g.

§         Corporate Governance Disclosure

§         Corporate Responsibility Reporting > e.g.

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

o        This publication provides detailed guidance on reporting on 16 indicators of corporate responsibility, along with background information on stakeholders information needs and the criteria for selecting CR indicators.

o        … The objective of this guidance, which has been developed with reference to the Global Reporting Initiative (GRI) Guidelines and the International Financial Reporting Standards (IFRS), is to provide detailed guidance on the preparation of reports using the selected indicators…

o        ... UNCTAD extends special appreciation to Nancy Kamp–Roelands from Ernst & Young, Netherlands for acting as Chairperson of the ISAR Consultative group that worked on this project between 2004 and 2007...

·         2008 review of corporate responsibility reporting = 2008 Review of the reporting status of corporate responsibility indicators

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

·         2006 review of corporate responsibility reporting

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

§         Environmental Accounting and Reporting >

·         Eco-efficiency Indicators > e.g.

o        A Manual for the Preparers and Users of Eco-efficiency Indicators = »Guidelines on Corporate Environmental Accounting« (.pdf, 13 February 2004, 127 pp.)

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

§         28th session (11-14 October 2011, Geneva)

·         14 October 2011:

o        Agenda Item 4 - Other business - (a) Integrated reporting and climate change related disclosure

§         During this session, invited experts in the area of integrated reporting and climate change disclosure will provide an overview of the current state of developments to promote the integration of non-financial and financial information in corporate reporting, and new work towards harmonizing climate change related disclosure.

§         The UNCTAD secretariat will introduce the issue.


o        Papers and Presentations:

§         Jessica Fries (.pdf, 20 pp.), Director, International Integrated Reporting Committee (IIRC)

§         Lisa French (.pdf, 12 pp.), Director, Sustainability Reporting Framework, Global Reporting Initiative (GRI)

§         Cristina Tébar Less (.pdf, 13 pp.), Senior Policy Analyst, Investment Division, Directorate for Financial and Enterprise Affairs, Organization for Economic Cooperation and Development (OECD)

§         Lois Guthrie (.pdf, 17 pp.), Executive Director, Climate Disclosure Standards Board (CDSB)

§         Inventory of National and Regional Developments on Climate Change Related Disclosure (.pdf, October 2011, 24 pp.; At CDSB; A report by the Climate Disclosure Standards Board; Produced under the overall direction of Ms. Lois Guthrie, Executive Director, CDSB.)

o        Publications >

§         Environmental, Social and Governance Disclosure






·         CDSB Climate Disclosure Standards Board

o        The objectives of CDSB are to: also

§         promote, advance and standardize climate change-related disclosure in mainstream reports in response to demands, and to elicit relevant and material information that can be integrated into investor analyses for the enhanced efficiency of capital allocation

§         connect financial and non-financial business reporting through a focus on how climate change affects organizations’ strategy, condition and value creation potential

o        > e.g.

§         Climate Change Reporting Framework >

·         CDSB's Framework for integrated reporting

§         >> 

·         Tag: Integrated Reporting >

o        Report: Climate Change - Your Journey to Integrated Reporting (27 February 2013; .pdf has 22 pp.)

§         Promethium Carbon and the Climate Disclosure Standards Board (CDSB) have developed this publication to provide CEOs, CFOs, reporting committees and internal auditors with a reference tool on integrated and climate change-related reporting.

o        See also:

§         Environmental Leader: CDP, CDSB, IIRC Team Up to Accelerate Integrated Reporting (18 July 2013)

·         The Memorandum of Understanding (MoU) cements a powerful collaboration that demonstrates their complementary roles, on the basis that reporting on the use and depreciation of natural capital - including carbon, energy, water and forest commodities, is integral to integrated reporting (<IR>) and a key pillar on which <IR> is based.







·         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

§          ... That type of commentary will help users of the financial reports to understand, for example: also

·          (c) how non-financial factors have influenced the information presented in the financial statements.

§          … Management commentary should set out the critical financial and non-financial resources available to the entity and how those resources are used in meeting management’s stated objectives for the entity.

§          … Management commentary should include a clear description of the entity’s financial and non-financial performance, the extent to which that performance may be indicative of future performance and management’s assessment of the entity’s prospects.

§          … Management should provide an analysis of the prospects of the entity, which may include targets for financial and non-financial measures.

§          … Management should disclose performance measures and indicators (both financial and non-financial) that are used by management to assess progress against its stated objectives.

o        Exposure draft (June 2009; .pdf has 34 pp.)

§          On 23 June 2009 the International Accounting Standards Board (IASB) published for public comment a proposed non-mandatory framework to help entities prepare and present a narrative report, often referred to as management commentary.


·         Comment letters

o         Comments were due by 1 March 2010, the comment period has now closed.

o        Discussion paper (October 2005; .pdf has 96 pp.)

o        Stay informed >

§         News >> e.g.

·         IASB and IIRC formalise cooperation on work to develop integrated corporate reporting framework (7 February 2013)


§         Meetings diary >

·         IFRS Advisory Council Meeting June 2011 (20 and 21 June 2011):

o        Documents >

§         Agenda paper 10 – Integrated reporting (.pdf, 13 pp.)






·          ISO International Organization for Standardization > e.g.

o         Standards >

§          ISO 26000 – Social responsibility >> e.g.

·          Briefing summary: ISO 26000 and the International Integrated Reporting <IR> Framework (.pdf, February 2015, 12 pp.)






·        PwC PricewaterhouseCoopers > e.g.

o        Today's issues > e.g.

§         Sustainability & climate change

o        Our services >

§         Audit and assurance >

·        Corporate reporting > also

o       Integrated reporting >

§         Understanding integrated reporting

·         Seizing opportunities with integrated thinking

·         What does your reporting say about you

·         Integrated reporting - what is it and why is it important videos

·         Film animation

·         Megatrends

§         Current practices

·         Megatrends drive reporting change - corporate reporting blog

·         2013 reporting survey: Communicating your performance and prospects

·         Greater insight but little disclosure under new code

·         IBEX 35 findings

§         Business Experience - benefits and challenges

·         Interviews - what's driving it and what are the benefits

·         Tomorrows company - a critical system at risk

§         Investor perspective

·         Effective reporting: it’s a matter of taking steps in the right direction

·         Corporate reporting: Is it what investment professionals expect?

§         Case studies and tools

·         Breaking new ground in reporting

·         Clarity on strategy delivers value for investors

·         Put data first its the lifeblood…

§         Guides

·         Guide to forward looking information

·         Guide to key performance indicators

·         Guide: Narrative reporting: Give yourself a head start

o        Sustainability Reporting

§         IFRS >

·         IFRS publications >

o        Newsletters >

§         World watch: Regular governance and corporate reporting newsletter > e.g.

·        Corporate Reporting

o        >> 

§         CFOdirect >

·         PwC insight >

o        By topic:

§         Strategic management >

·         Benefits of Comprehensive Integrated Reporting (8 March 2011; .pdf has 5 pp.; Published in Financial Executives International (FEI); Authors: David Phillips, Liv Watson, and Mike Willis)

o        >> 

§         PwC corporate reporting blog (by Charles Bowman since 2012, before by David Phillips)

o        >> 

§         PwC Germany >>

·         Rechnungslegung >

o        Integrated Reporting > auch

§         Lesen Sie dazu:

·        Leitfaden: Integrated Reporting - Die Zukunft der Berichterstattung = Integrated Reporting: The Future of Corporate Reporting (.pdf, May 2012, 43 pp.)

·         PwC-Studie: Aufbruch zum integrierten Reporting (April 2012; .pdf has 24 pp.) = Auf dem Weg zum Integrated Reporting

o         See also:

§          UmweltDialog: Einfluss der Megatrends in Berichterstattung integrieren (10.05.2012)

·         10 Minuten: Über "Integrated Thinking" zum "Integrated Reporting"

§         PwC Japan >>

·         Integrated Reporting

§         PwC Netherlands >

·         Onze diensten >

o        Audit & Assurance >

§         Sustainability & Responsible Governance >

·         Integrated Reporting

·         Thema's >

o       Integrated Reporting > e.g.

§         Actuele artikelen

§         Publicaties


·         Benchmarks (as of December 2012):

o        AEX bedrijven

o        Publieke Sector

o        Life Sciences

o        Bouw

§         PwC South Africa >>

·        The value creation journey - A survey of JSE Top-40 companies’ integrated reports (August 2013; .pdf has 44 pp.)

§         PwC Spain >>

·         ¿Transmiten los informes el valor creado por las empresas? - Análisis del estado del reporting integrado en las empresas del IBEX 35 (2014; .pdf has 24 pp.)

o        See also:

§         Media Responsable / Corresponsables: Las empresas del IBEX 35 avanzan en el reporting integrado pero aún no llegan a la media europea (16 Enero 2014)

·         Las empresas del IBEX 35, menos avanzadas que las compañías del FTSE en materia de reporting integrado (28 de febrero de 2012) - Estudio de PwC sobre el informe integrado en las principales compañías cotizadas >

o        El reporting integrado en las empresas del IBEX 35 (.pdf has 20 pp.)

§         PwC United Kingdom >

·         Services >

o        Audit & assurance >

§         Non-financial performance & reporting

o        Sustainability & climate change

§         PwC USA >

·         Global Business issues >

o        Sustainability >

§         Sustainable Business Solutions

·         See also, e.g.:

o        Accounting Today: PwC Sees Business in Sustainability (13 June 2013; By Michael Cohn)

·         Research & insights >

o        10Minutes >

§         10Minutes on integrated reporting (April 2014)

o        Point of view >

§         Sustainability reporting (6 June 2014; By Assurance Services; .pdf has 4 pp.)

§         Integrated reporting: Going beyond the financial results (13 August 2013; .pdf has 4 pp.; By Assurance services)

§         PwC Malaysia >> e.g.

·        The state of Integrated Reporting in Malaysia (July 2014; .pdf has 43 pp.) - An analysis of the Bursa Malaysia's top 30 companies' annual reports







·        Deloitte > e.g.

o        Services >>

§         Sustainability services (or here ??)

·         >> 

o        Integrated reporting: A better view (.pdf, 19 September 2011, 12 pp.)

§         Deloitte’s whitepaper provides a brief history of reporting trends, a discussion of common challenges, and some practical recommendations for the adoption of integrated reporting.

o         >> 

§          Deloitte Perspectives (Deloitte Blogs) > e.g.

·          Topics: e.g.

o        Sustainability & Climate Change > e.g.

§         Integrating your financial and non-financial performance into a single report (29 July 2010; By Eric Hespenheide)

o        Deloitte United States >

§         Services >>

·         Featured Services >

o       Deloitte Sustainability >

§         >> e.g.

·         Disclosure of long-term business value: What matters? (March 2012; .pdf has 20 pp.; Authors: Eric Hespenheide and Dinah A. Koehler)

o        See also Environmental Leader: Deloitte Outlines Process for Choosing Environmental Metrics (30 March 2012)

§         Insights > Browse by Content Type > Deloitte Review >>

·        Integrated Reporting: The new big picture (February 2012; By Nick Main and Eric Hespenheide; .pdf version has 15 pp.)

o        Deloitte Netherlands >>

§         Integrated reporting: telling your corporate value creation story - Integrated reporting in the Netherlands (2013)


o       Communicating your value creation story: analysing the journey towards integrated reporting (2013; .pdf has 56 pp.)

·         In this research we examined recent public communications by Dutch listed companies (AEX and AMX), including integrated reports, annual reports, sustainability reports and information on websites referred to in these reports.

§         Hoe zijn beursgenoteerde bedrijven op weg naar een Integrated Report? (April 2013) = Are listed companies moving towards Integrated Report? - Deloitte has examined were the 2011 corporate communications of Dutch listed companies stand compared to the Framework for Integrated Reporting from the IIRC >

·         Shifting from long reports to reporting on the long term (April 2013, 64 pp.)

·         Sector analyses (48 pp.)

o        Deloitte South Africa >>

§         Blog >

·         Using Integrated Reporting to tell the story of long term value creation to stakeholders (30 April 2013) >

o        Telling the story of long term value creation: Insights to the IIRC’s Integrated Reporting Framework Consultation (.pdf, April 2013, 20 pp.)

o        >> 

§         IAS Plus >

·         Resources >

o       Sustainability and integrated reporting

§         >> e.g.

·        A Directors' Guide to Integrated Reporting (3 March 2015; .pdf has 32 pp.; Deloitte)

§         >> e.g.

·         The Bruce Column: Commentary on financial reporting developments > e.g.

o        Integrated Reporting achieves lift-off (9 December 2013)

o        Going for Long-Term Value (September 2011)

o        You Can Only Manage What You Recognise (March 2011)

§          Note: The author has been involved in the Prince's Accounting For Sustainability Project almost from the outset as an early architect of the proposals. He was writer to the original report on Connected Reporting in 2007, subsequently was a member of the Project's Executive Board for several years and is now a member of the Project's communications committee.








·         KPMG International >

o        Topics >

§         Climate Change and Sustainability Services (CC&S)

o        Research >> e.g.

§         The KPMG Survey of Corporate Responsibility Reporting 2013 (9 December 2013; .pdf has 82 pp.) >

·         Part 1:

o        More companies report on CR in the annual report but ‘integrated reports’ are in a minority

§         The future of corporate reporting: towards a common vision (7 February 2013; .pdf has 36 pp.)

·          The corporate reporting model in its current form does not meet the needs of investors – and it’s becoming increasingly difficult for the model to meet the requirements of preparers, auditors, regulators and standard-setters.

·          … we tested the premise that fundamental reforms were needed by interviewing ten international leaders …

§         KPMG International Survey of Corporate Responsibility Reporting 2011 (7 November 2011; .pdf has 36 pp.) >

·         The Road to Integrated Reporting – A Benchmark on Integrated Reporting (pages 23-25)

o         See also

§          blog post by Toby Webb: KPMG survey says more about commercial considerations than anything else (8 November 2011) - ... Secondly, whilst there are some interesting stats here, one should bear in mind KPMG's reasons for producing this desk research: Sell more assurance, integrated reporting advice and GRI-related services. …

§         Integrated Reporting (see also here)

·        Integrated Reporting: Performance insight through Better Business Reporting (.pdf, June 2012, 42 pp.) – Issue 2

·         The challenge of providing better business reporting is an area of increasing focus. In Integrated Reporting: Performance Insight through Better Business Reporting (.pdf, September 2011, 24 pp.), we introduce the concept of Integrated Reporting, and explore the implications of the International Integrated Reporting Committee's Discussion Paper.

o        Welcome to the first edition of Integrated Reporting, our new publication which focuses on the challenge of providing better corporate reporting.

o        In this first edition, we have aimed to provide you with some background on Integrated Reporting with a series of short articles by some of our firms’ specialists.

o        … In KPMG we have looked at this in the past simply as ‘Better Business Reporting’, since we feel that this captures the essence of the subject.

o        KPMG Australia >>

§         Better Business Reporting Series > e.g.

·        Capital markets in the dark: an unsustainable state of play (.pdf, July 2011, 32 pp.)

§         See also related articles by Michael Bray, KPMG Australia; At CEO Forum Group (Australia) >

·         Innovation >

o        Better business reporting (October 2010)

·         Other >

o        Reporting for value (October 2012)

o        Performance insights via reporting (October 2011)

·         Note:

o        Michael Bray is a KPMG partner with over 30 years experience providing audit and advisory services to a range of clients. He is the leader of KPMG in Australia’s Better Business Reporting Group.

o        Michael has a long-standing interest in business reporting matters. He is a foundation member of the ICAA’s Broad Based Business Reporting Panel and represents KPMG on the Business Reporting Leaders Forum, a project of the Society for Knowledge Economics.

o        Michael is also the chairman of KPMG in Australia’s Energy & Natural Resources Group and a director of the Energy Alliance of Australia.

·        Integrated reporting - Closing the loop of strategy (.pdf, 2010, 16 pp.)

o        This publication addresses four key questions:

§         1. Why report in an integrated way?

§         2. What is integrated reporting?

§         3. What are the key considerations for integrated reporting?

§         4. How could the integration road be designed.

o        ... The key insight is that integrated reporting is not about producing one document for all stakeholders, but that it is really the activity of reporting that delivers real value.

o        See also

§         KPMG Netherlands' Sustainable Insight (.pdf, 13 pp.; Author: Barend van Bergen) e-newsletter (April 2010)

·         KPMG International survey of corporate responsibility reporting 2008 (.pdf, 27 October 2008, 118 pp.)





·         Ernst & Young >

o        Services >

§         Assurance >

·         FAAS Financial Accounting Advisory Services >>

o        Connected reporting - Responding to complexity and rising stakeholder demands (2014; .pdf has 32 pp.)

§          We surveyed 500 CFOs or heads of reporting of organizations with greater than US$1b in revenue. …

§          Respondents were split evenly across Americas, Europe, Middle East, India and Africa (EMEIA), and Asia-Pacific/Japan, …

§          Note: Connected reporting is an approach to develop an organization’s current reporting to bridge the gap between the different information requirements of internal and external audiences. It enables organizations to communicate their financial and nonfinancial information, using consistent data, simplified IT structures and methods, in order to reduce complexity in the reporting process.

§         See also

·         related press release: CFOs under investor pressure globally to provide better information (London, 2 February 2015)

§         Specialty Services >

·         Climate Change and Sustainability Services (CCaSS) > e.g.

o        Integrated reporting: elevating value = Integrated reporting: tips for organizations - Practical tips for organizations >

§         Full Report = Integrated reporting: elevating value (.pdf, 2014, 52 pp.)


§         United States >>

·         Climate change and sustainability services >>

o         2013 six growing trends in corporate sustainability (.pdf, May 2013, 36 pp.) - An Ernst & Young survey in cooperation with GreenBiz Group >

§          Trend 5: Integrated reporting is slow to take hold.

o        Driving value by combining financial and non-financial information into a single, investor-grade document (.pdf, 8 pp.)

§         See also

·         Environmental Leader: Ernst & Young Outlines Steps to Integrated Reporting (7 November 2012)

§         Deutschland >>

·         Climate Change and Sustainability Services (CCaSS) >>

o        Integrated Reporting - Steht die Unternehmensberichterstattung vor einem grundlegenden Wandel? (.pdf, 2011, 6 pp.)

§         South Africa >>

·         Integrated Reporting Survey Results (.pdf, 2011, 16 pp.)

o        … The survey was sent to 25 companies listed on the JSE Limited …




·         Integrated Reporting - Demonstrating Value Creation (at; By Nancy Kamp-Roelands)

o        This website provides information about the latest developments in integrated reporting.




·         UBS Investment Research >??>

o        Q-Series: What is “Integrated Reporting”? (.pdf, 20 June 2012, 96 pp.)





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

o        Our Work >

§         Corporate Reporting >

·        Integrated Reporting Task Force >

o       Publications (Library) >> e.g.

§         News Release: FEE fosters debate on Integrated Reporting (30 May 2012)

§         FEE holds an Event on Integrated Reporting on 30 May 2012 (3 April 2012) >

·         Related Files (also Presentations)

·         Related Links

§         Integrated Reporting – update: FEE Factsheet on Integrated Reporting (31 January 2012)

§         FEE Comment Letter on IIRC Discussion Paper “Towards Integrated Reporting” – Communicating Value in the 21st Century (14 December 2011)

§         FEE hosts a European Roundtable on Integrated Reporting for the International Integrated Reporting Committee (IIRC) on Friday 17 June 2011 (17 June 2011)

§         FEE Factsheet on Integrated Reporting (27 January 2011; .pdf has 2 pp.) - Debates and developments around the concept of integrated reporting are growing in importance.

§         Sustainability Group >

·         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.)

§         This paper aims at providing information on documents prepared by various bodies and most commonly referred to when considering the identification and use of ESG indicators (also Key Performance Indicators (KPIs) and reporting principles):

·          Accounting for Sustainability (A4S) - The Prince’s Accounting for Sustainability Project “Connected Reporting Framework”

·          Deutsche Vereinigung für Finanzanalyse und Asset Management (DVFA) “KPIs for ESG”

·          European Academy of Business in Society (EABIS) “Sustainable Value”

·          Global Reporting Initiative (GRI) “Sustainability Reporting Guidelines”

·          United Nations Conference on Trade and Development (UNCTAD) “Guidance on Corporate Responsibility Indicators in Annual Reports” and related documents

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

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

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





·         EFFAS European Federation of Financial Analysts Societies (Head Office in Frankfurt am Main, Germany) > e.g.

o        Seminars & Conferences > e.g.

§         EFFAS ESG Conference

o         EFFAS newsletter >

§         EFFAS Newsletter (.pdf, December 2010, 20 pp.)

·          With this December issue we would like to restart the regular publication of EFFAS News.

·         This issue’s main topic is Environmental, Social, Governance ESG Reporting, an area which has seen EFFAS playing a leading role in recent years. You will find an in-depth feature on ESG, including a guest article by Professor Ernst Ulrich von Weizsäcker, an article by Fritz Mostböck, Chair of ESG EFFAS Commission, a focus on the latest version of the EFFAS KPIs for ESG, contributions from speakers at our recent 4th EFFAS – DVFA ESG annual conference, and further contributions from other experts in this field.

·         We take a look at the background to the debate – how it will affect corporate reporting in Europe, and the most recent initiatives to spread the ESG KPI’s in Continental Europe.

o        Commissions >

§         CESG - Environmental, Social and Governance Issues > e.g.

·          CESG Brochure = Integrating ESG into Traditional Corporate Valuation (.pdf, 7 pp.)

· = EFFAS Commission on ESG > e.g.

o        Final version of KPIs for ESG 3.0 (as of 20 September 2010; link to DVFA website) >>

§         KPIs for ESG 3.0 = KPIs for ESG = Key Performance Indicators for Environmental, Social & Governance Issues (.pdf, 172 pp.) – A Guideline for the Integration of ESG into Financial Analysis and Corporate Valuation.

§         FAQs = KPIs for ESG 3.0 - Frequently Asked Questions (.pdf, 4 pp.; As of 20 September 2010) > e.g.

·         (3) Why is there no alignment between DVFA/EFFAS KPIs and GRI’s G3?

·         (4) In which format should companies report KPIs for ESG 3.0?

o        We recommend: … b) Integration with other reports

§         − integrated with Management Discussion

§         − and placed at a prominent location on the website

§         − and integrated with other common instruments e.g. analyst presentations, quartely reports, management summaries, internal reports.

·         (8) What are DVFA/EFFAS‘ intentions with regards to regulation?

o        DVFA/EFFAS are in favor of a market-driven approach which is why we fully support International Integrated Reporting Committee (IIRC).

o        See also

§         DVFA Deutsche Vereinigung für Finanzanalyse und Asset Management = Society of Investment Professionals in Germany >

·         Die DVFA >

o        Committees > FK: Non Financials = Key Performance Indicators (KPIs) for Extra-/Non-Financial Reporting

·         Finanzkommunikation > Corporate Reporting > Integrierte Unternehmensberichterstattung = Integrated Reporting > e.g.

o        1st DVFA Integrated Reporting Convention (DVFA Center, Frankfurt/Germany; 21 & 22 June 2011), See also:

§         Proceedings (.pdf, 207 pp.)

§         Note by Fronesys at Facebook – by Jyoti Banerjee, or at KiteBlue: Integrated reporting: panacea or placebo? (27 June 2011)

o        See also

§         Article at Corporate Eye: The New Big Beast Of CSR Reporting? (18 July 2011; By Chris Milton)

§         Related article at SocialFunds: Draft of Key Performance Indicators for Corporate Reporting Is Published in Europe (18 May 2010)

§          Related article at RI Responsible Investor: European analysts call for ESG reporting link to IFRS (14 May 2010; By Daniel Brooksbank) - New ‘Key Performance Narratives’ format also mooted

§          CIC - Commission on Intellectual Capital

o        Press Center > e.g.

§         Commission documents > e.g.

·         European Combined Reporting Alliance for ESG Position Paper (1 March 2010; .pdf has 6 pp.)

o        An alliance of economic and capital markets stakeholders joined forces to help improve the outcome from the series of workshops held from September 2009 to February 2010 by the European Commission to address environmental, social and governance (ESG) disclosure. It is apparent that there are common interests and concerns. The ideas of company value and of connected or combined reporting, which are material and strategic, are at the heart of our vision for ESG disclosure.

o        The founding members of the European Combined Reporting Alliance for ESG are: EFFAS, Eurosif, European Laboratory: Valuing non-financial performance, The Prince’s Accounting for Sustainability (A4S) Project, Railpen Investments, WICI Europe (World Intellectual Capital/Assets Initiative)

o        See also, e.g.:

§         SSRN: Integrating Sustainability Reports into Financial Statements: An Experimental Study (29 January 2012; .pdf has 41 pp.; By Markus C. Arnold, Alexander Bassen, and Ralf Frank)

·         See also related article by Ralf Frank at RI Responsible Investor: Integrating sustainability reports into financial statements: an experimental study (17 April 2012) - Do financial professionals react differently to integrated finance/sustainability reporting?





·          Rat für Nachhaltige Entwicklung = The German Council for Sustainable Development (English version of website) > e.g.

o         Projects > e.g.

§         The Sustainability Code = Der Deutsche Nachhaltigkeitskodex (Or here)




·         Deutsche Börse (Germany) >

o        Corporate Responsibility >

§         Reporting >>

·         Deutsche Börse AG veröffentlicht Leitfaden zur Nachhaltigkeitsberichterstattung (2 September 2013) >

o        Nachhaltigkeit in der Kapitalmarktberichterstattung: Sieben Empfehlungen für Unternehmen (September 2013; .pdf has 42 pp.) = (Also in English) Sustainability in capital market reporting: Seven recommendations for companies = Communicating sustainability: Seven recommendations for issuers (.pdf has 42 pp.)





·         SD-M Sustainable Development Management (dr. Axel Hesse; Münster; Germany)

o        SD-M consults institutional investors, companies and politics regarding performance-enhancing management of global core challenges for Sustainable Development (SD). The services of SD-M are performed from the perspective of international capital markets.«

o        > e.g.

§         English > e.g.

·         SD-KPIs (Sustainable Development Key Performance Indicators)

o         Sustainable Development Key Performance Indicators (SD-KPIs) are the three most important sustainability indicators for the business development, position and anticipated development of 68 industries.

o         SD-KPIs have been called a "minimum reporting standard" for sustainability information in annual reports/management commentaries of companies  by the German Federal Environment Ministry according to the EU accounting directives and several laws of member states.

o         SD-KPIs offer institutional investors the opportunity to generate portfolios with a high outperformance in the long term.

·         Publications

§         German




·          OVFA Oesterreichische Vereinigung für Finanzanalyse und Asset Management (= Austrian Association for Financial Analysis and Asset Management) >>

o         Corporate Responsibility > e.g.

§          “The Crisis and Economic Responsibility” (An update to Economic Responsibility 3.0) (27 June 2012; .pdf has 18 pp.; By Fritz Mostböck;  At EFFAS)

§         Economic Responsibility 3.0: An Update on General ESG Responsibility (.pdf, June 2011, 42 pp.; By Fritz Mostböck; At EFFAS)

§          Corporate Responsibility_2.0_2010_englisch (.pdf, June 2010, 39 pp.; By Fritz Mostböck; Also German translation) = ÖVFA Publication Series: Corporate Responsibility 2.0: From Corporate Responsibility to “General Responsibility”

·          Based on the 1st ÖVFA Publication on Corporate Responsibility of November 2004 (please refer to,,, or for a copy)

·          See also press release (2 July 2010) at CSRwire




·         CSR News (Based in Hückeswagen, Germany) >

o        News = >> e.g.

§          Nachhaltigkeitsberichterstattung mit System und Charakter (17 March 2014) - ... erklärt Anke Ebert, Beraterin bei B.A.U.M. Consult.

§         Studie: 37 der 100 größten Unternehmen planen Integrierte Berichterstattung (22 October 2012) >

·        integrated. Integrierte Berichterstattung. Von der Herausforderung zum Praxismodell (.pdf, 44 pp.; At HGB) - Studie unter börsennotierten Unternehmen in Deutschland

o        Studie der Berichterstattungsagenturen akzente kommunikation und beratung (München) und HGB Hamburger Geschäftsberichte

§          >> 

· ist online: Das CSR-Lexikon für die Praxis (31 March 2014) >

o > auch

§         Nachhaltigkeits-Berichterstattung - Stichworte: Nachhaltigkeits-Berichterstattung, Berichterstattung, CSR-Berichterstatttung, integrierte Berichterstattung






·         Europa >> European Commission >>

o        Enterprise and Industry >

§         All topics: Sustainable and responsible business >

·         Corporate social responsibility >

o        Reporting and disclosure >

§         Workshops on the disclosure of ESG info (September 2009 - February 2010) > e.g.

·        Workshop 2 – the investor perspective (30 October 2009) - Investors (mainstream and SRI), financial analysts, accountants, rating agencies

·        Workshop 6 - final workshop and discussion of hypothetical scenarios (25 February 2010)

o        Multi-stakeholder Forum on CSR > e.g.

§         Plenary meeting 2010 (29-30 November 2010) > e.g.

·         Issue papers and summaries of discussions:

o         Session 2: Promoting more responsible investment

o        Session 4: Transparency, disclosure and reporting

·         Review and recommendations from stakeholder organisations:

o        Other organisations: Global Reporting Initiative (.pdf, 8 pp.)

o        Banking and Finance >

§         Securities >

·         Transparency requirements for listed companies (Transparency Directive)

§         Accounting >

·        Non-Financial Reporting

o         The European Commission adopted on 16 April 2013 a proposal for a directive enhancing the transparency of certain large companies on social and environmental matters. This Directive amends the Accounting Directives (Fourth and Seventh Accounting Directives on Annual and Consolidated Accounts, 78/660/EEC and 83/349/EEC, respectively).


§         Related documents:

·         Press release = Commission moves to enhance business transparency on social and environmental matters (16 April 2013)

·         Frequently asked questions

·         10. How does this Directive relate to integrated reporting? - The proposed directive focuses on environmental and social disclosures. Integrated reporting is a step ahead, and is about the integration by companies of financial, environmental, social and other information in a comprehensive and coherent manner. To be clear, this Directive does not require companies to comply with integrated reporting. The Commission is monitoring with great interest the evolution of the integrated reporting concept, and, in particular, the work of the International Integrated Reporting Council.

·         Legislative proposal (.pdf, 14 pp.) = Proposal for a Directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards disclosure of nonfinancial and diversity information by certain large companies and groups

·         Impact Assessment: e.g.

o        Full text (.pdf, 2013, 88 pp.)

·          Opinion of the Impact Assessment Board (.pdf, 3 pp.)

·         Expert group on disclosure of non-financial information by EU companies

·         Public consultation on disclosure of non-financial information by companies > also

o        … 11. In your opinion, should European policy promote the concept of "integrated reporting"? - Integrated reporting refers to a report that integrates the company's key financial and non-financial information to show the relationship between financial and non-financial performance (environmental, social, and governance).

o        Please explain: In replying to this question, please indicate the advantages and disadvantages of an integrated report, as well as possible specific costs of integrated reporting. …

o        See also, e.g.:

§         IIRC: New European Proposal “Vital” for Integrated Reporting (25 November 2013; Guest Author: Richard Howitt, MEP)

§         ACCA: What do investors expect from non-financial reporting? (.pdf, June 2013, 12 pp.)

·         In order to gather the views and opinions of the investment community on their use of ESG information and the proposed reporting regime, Eurosif and ACCA conducted a survey of investors, analysts and other stakeholders.

·         See also:

o         GRI: Investor insights into non-financial reporting (22 August 2013)

o         Eurosif: Press Release - leading investor coalition supports EU non-financial reporting proposal (18 June 2013) - Eurosif, Eumedion, CDP, CDSB, EFFAS, UNEP-FI, ICGN and IIGCC strongly support the European Commission proposal published on April 16th mandating large European companies to report material non-financial information and their diversity policy in their annual reports. While some aspects of the proposed legislation can be strengthened, the legislation must not be weakened by the co-legislators.

o        ACCA: Executive Summary: Investor needs and policy implications: Eurosif–ACCA Investor Survey on Non-Financial Reporting (.pdf, June 2013, 2 pp.)

§         EurActiv: Sustainability leader urges firms to integrate CSR reporting (19 April 2013)

·         … Steve Waygood, the head of sustainable and responsible investment with Aviva Investors, told EurActiv that he was generally “very pleased” with the proposal, but added: “It is not perfect and would have been better if it had introduced the concept of integrated reporting.” …

o         Employment, Social Affairs and Inclusion >

§          What we do >

·          Partners >

o         Corporate Social Responsibility (CSR) in the EU >

§          Studies >

·         The State of Play in Sustainability Reporting in the European Union (.pdf, as of January 2011 (published in March 2011), 173 pp.; See also related news)

o        Ex: Internal Market >

§         Modernisation of Company Law and Enhancement of Corporate Governance







·         CSR Europe > e.g.


§         News >> e.g.

·         CSR Europe’s Valuing and Improving Sustainability Management Series (19 December 2013) - … The series kicking off in March 2014, …

·         Valuing Sustainability: Improvement through Measurement (5 September 2013)

o        This event (26 September 2013) will focus on practical tools for benchmarking maturity and integration of CSR management can equip companies for the efficient management of non-financial performance.

·         Burson-Marsteller and CSR Europe release non-financial reporting event summary (25 June 2013)

·         CSR Europe webinar on Communicating CSR - CSR Reporting towards integrated reporting (6 February 2012; Speakers: Jonny McCaig, Radley Yeldar, Wim Bartels, KPMG Sustainability and Lawrie McLaren, Burson-Marsteller; Presentations available)

o        Improve management performance >

§         Integrated Management for Integrated Performance

·         Through CSR Europe's Valuing Non-Financial Performance (VNFP) project completed in 2012, CSR Europe explored how advanced 19 of its member companies are in managing, measuring and integrating non-financial performance (NFP) in operations.

·         The project led by members KKR, Solvay, State Street, Telecom Italia and Abis included a series of workshops and company self-assessments with CSR Europe’s maturity and integration assessment tool (MIA). …


o        Non-Financial Performance Maturity and Integration Assessment – 2014

o        Valuing and Improving Sustainability Management Series

o       »Search« might be useful





·         Eurofiling Initiative

o        Eurofiling project is an open joint initiative of the XBRL Operational Network of the European Banking Authority in collaboration with XBRL Europe, as well as stakeholders as banks, solutions providers, academy and individuals.

o        >> e.g.

§         XBRL week in Madrid:

·         Track (1 June 2012): International Initiatives: Enabling Standardized Corporate Responsibility and Integrated Reporting





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

o        Global >

§         Technical activities >

·         Sustainability

o        Discover ACCA >

§         News >> e.g.

·         Integrated Reporting to Create Value in ACCA Qualification (8 January 2014)

o        Members >

§         Member Magazine - AB>

·         Insights >>

o        Integrated thinking (February 2015; By Neil Stevenson, IIRC)

§         This article was first published in issue 10 of Accountancy Futures.

o        >> 

§         Accountancy Futures Journal - ACCA’s twice-yearly research and insights publication

o        >> e.g.

§          Sustainability matters (24 April 2014; .pdf has 20 pp.)

·          This paper sets out ACCA’s key polices and statements around a series of six business and sustainability topics: also

o        integrated reporting

§         Understanding investors: corporate perspectives = Understanding investors: the changing corporate perspective (February 2014; .pdf has 24 pp.)

·         This report is the last in a four-part series examining what investors want from corporate reporting and how organisations are responding to their needs.


o        Integrated Reporting (pp. 18-19)

§          Understanding Investors: the changing landscape (.pdf, 7 June 2013, 18 pp.)

§         Understanding Investors: directions for corporate reporting (.pdf, 7 June 2013, 26 pp.)

·         See also:

o        News: Long-term value creation focus in <IR> Framework is a positive step, says ACCA (17 July 2013)

§         What do investors expect from non-financial reporting? (June 2013; .pdf has 12 pp.)

§         A world tour of integrated reporting (12 September 2012) - ‘Progress towards the adoption of integrated reporting around the world may be mixed, but momentum continues to build’ says ACCA’s Rachel Jackson.

§         Re-assessing the value of corporate reporting (12 April 2012; .pdf has 16 pp.)

§         Towards greater convergence: Assessing CFO and investor perspectives on global reporting standards (October 2011; .pdf has 20 pp.) >

·         A more integrated future: Global standards for non-financial reporting

§         Integrated reporting: a framework for the future (1 January 2011) - Watch Integrated reporting: a framework for the future to hear an overview about integrated reporting from the deputy chairman of the Integrated Reporting Committee (IIRC).

·         See also IIRC: The ACCA Research and Insights Virtual Conference: Integrated Reporting: a framework for the future

o        Part 1 Key Note Addresses:

§         Introduction by Helen Brand, Chief Executive, ACCA

§         Address by Prof Mervyn King, Deputy Chairman, International Integrated Reporting Committee (IIRC)

§         Address by HRH The Prince of Wales

o        Part 2 Panel Discussion

§         Chaired by Prof Robert Eccles, Professor of Management Practice, Harvard Business School

§         Mindy Lubber, President, Ceres

§         Eric Hespenheide, Partner, Deloitte

§         Christy Wood, Chairman – Board of Governors, International Corporate Governance Network (ICGN)


§         IIRC's video channel (Vimeo) to watch all the above sessions:

·         Integrated Reporting, Address from His Royal Highness The Prince of Wales

·         Integrated Reporting, Address from Professor Mervyn King

·         Integrated Reporting. A framework for the future

·         Panel Discussion Part 4: Accelerating the adoption of integrating reporting & Closing remarks

·         Panel Discussion Part 3: Considerations for Integrated Reporting - Materiality, Standards, Assurance

·         Panel Discussion Part 2: Integrated Reporting and the U.S.

·         Panel Discussion Part 1: The Case for Integrated Reporting

o        See also, e.g.:

§         DailyFT: ACCA workshop on integrated reporting and its value for today’s businesses (5 March 2013) - … The keynote speaker at the workshop Santhosh Jayaram, organised by ACCA (The Association of Chartered Accountants) for CEO’s and CFO’s of leading Sri Lankan business’s which held recently at the Cinnamon Grand …

§         ACCA Public issues briefing (6 November 2012): Integrated reporting

·         International Integrated Reporting conference held in Sri Lanka: integrated reporting in some form is inevitable

§         City A.M.: 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






·         RI Responsible Investor > e.g.

o        Archive >>

§         Is integrated ESG/financial reporting really the future? (24 March 2011; By Rory Sullivan) - The quest to blend ESG and financial data runs risks.

·         … There are four aspects to highlight:

o        First, the reality is that no matter how high quality the information provided by companies, investors are likely to continue to pay little or no attention to this data. ...

o        Second, the vast majority of investors are incentivised to focus on short-term performance. ...

o        Third, there is a risk that a focus on integrated reporting will divert companies from providing information that is relevant to wider stakeholders, not just investors. ...

o        Fourth, it is not clear that integrated reporting is actually the right answer to the question of how can investors best integrate consideration of environmental, social and governance (ESG) issues into their investment decisions. ...

·         See also

o        related article at Manifest – I blog (Manifest, the proxy voting agency, UK): Will Integrated Reporting Deliver Value or Values? (24 August 2011)




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

o        Technical resources >

§          Audit and assurance > e.g.

·          Assurance: Practical Guidance >

o         Assurance on non financial information

§         Financial reporting >

·         Information for Better Markets > e.g.

o        IFBM Reports > e.g.

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

§         Sustainability >>

·         Environmental issues and annual financial reporting (.pdf, September 2009, 88 pp.; Prepared with the Environment Agency)


§          Communities >

·          Blog >

o         Tags: Integrated Reporting

§         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




·         Trucost (Head Office: London, UK) > e.g.

o        Our Services >

§         Companies >

·         Reporting:

o        Integrated reporting solutions: we have pioneered integrated accounting solutions that place a financial value on environmental impacts and net benefits.

o        News and Events > e.g.

§         Blog > e.g.

·          So what makes a good sustainability report? (14 June 2010; By Paul Druckman)

§         News > e.g.

·         Despite growing engagement, corporate environmental impacts continue to grow (12 February 2013)

o        Relating to

§         GreenBiz: The State of Green Business, 2013 (12 February 2013; Written in partnership with Trucost)

·         See also, e.g.:

o        GreenBiz: The State of Green Business: Corporate reporting gets integrated (4 March 2013; By Joel Makower)

o        SocialFunds: Natural Capital and Integrated Reporting Among Trends for 2013 (18 February 2013)




·         FSN Business Systems News for Finance and IT Professionals (UK) > e.g.

o        Channels:

§         Sectors:

·          Financial Reporting

·         KPI & Environment > e.g.

o        From financial reporting to integrated reporting (3 July 2011) - FSN writer Lesley Meall looks at the progress so far, and considers the implications for finance professionals.





·         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        Reporting > e.g.

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

·         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        CIMA Chartered Institute of Management Accountants >>

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

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)





·         CIMA Chartered Institute of Management Accountants > e.g.

o        CIMA in business >

§         CGMA Chartered Global Management Accountant

·         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.

·         > e.g.

o        Magazine > e.g.

§         Features > e.g.

·         6 tips for integrated thinking (6 October 2014) - Nick Topazio, ACMA, CGMA, explains how companies can adopt integrated thinking and decision-making processes that are fundamental to the creation of an integrated report.

·         Mervyn King: It’s business as “unusual” if you want to survive (18 January 2013)

·         South African companies line up to IR challenge (14 November 2012; By Arvind Hickman)

·         Three views on integrated reporting (15 March 2012; By Peter Bartram)

§         Videos > e.g.

·         IIRC chief: Integrated reporting can break down silos (October 2013; 06:33)

o        Resources >

§         Reports >

·         The <IR> Landscape: Executive perceptions of integrated reporting (November 2014)

o        Based on a survey conducted by CIMA, the AICPA, Tomorrow’s Company and Black Sun in July 2014 in association with the IIRC.

·          >> 

o        CGMA Briefing: Integrated thinking: The next step in integrated reporting (October 2014; 12 pp.)

·          See also

o         related article: CGMA launch focuses on non-financial value, long-term business strategies (31 January 2012; By Ken Tysiac)

§          “Today’s announcement of the new CGMA is the culmination of a longstanding effort to help companies experience maximum integration between financial and non-financial information to drive a business’s growth, and to include that information in the financial reporting process,” AICPA President and CEO Barry Melancon, CPA, CGMA, said at the launch.

o        Events and CPD courses >

§         CIMA World Conference 2011 (24 to 25 October in Cape Town, South Africa)

·         This is a prestigious global platform for business leaders to discuss best business practice and the future of corporate sustainability.

·         > e.g.

o        Programme >

§         Integrated sustainability best practice

§         Maximising true value – today and tomorrow

§         The finance function and its future challenges

o        Thought leadership >

§         Reports >

·         Financial Reporting >

o        Tomorrow’s Business Success: Using integrated reporting to help create value and effectively tell the full story (July 2014)

·         Sustainability and ethics

§         E-magazines >

·         Insight > Insight 2012 > Insight February 2012 >

o        Rebooting business: valuing the human difference (February 2012)

§         To mark the launch of the new CGMA designation, the AICPA and CIMA have published a new report (Entitled "Rebooting Business: Valuing the Human Dimension"; .pdf has 28 pp.) based on research by Oxford Economics, exploring the current challenges confronting CEOs, CFOs and other senior leaders.

§         Integrated reporting

o         Professionalism >

§          Ethics >

·         Ethics resources


§         FM Magazine (Financial Management) >>

·         Information Overdrive (22 August 2013; By Lawrie Holmes) - The integrated reporting movement is gaining momentum as the investment community puts its considerable weight behind the concept. A leading light in the campaign, Steve Waygood of Aviva Investors, traces its progress so far


§         CIMAsphere community > e.g.

·         Blogs > e.g.

o        Integrated sustainability and reporting: reshaping the face of global business (13 October 2011; By Geoff Rothschild) - … Geoff Rothschild’s address at the CIMA 2011 World Conference in Cape Town, South Africa on 24th October will cover stock exchanges on the African continent and the challenges for companies of varying sizes to comply with what has been embodied in the King III Report. …


§         Keywords: Integrated reporting

o        >> e.g.

§         Accounting for Ethical, Social, Environmental and Economic Issues: Towards an Integrated Approach (.pdf, 22 September 2006, 8 pp.; By: Professor Carol Adams, La Trobe University and Dr Geoff Frost, University of Sydney)





·         CIPFA (UK) The Chartered Institute of Public Finance and Accountancy > e.g.

o        Policy & Guidance >

§         Publications and Resources >

·         Topic:

o        Sustainability

·         Articles >

o        Integrated Reporting: Public Sector Pioneer Network (30 April 2014)

o        >> 

§         Integrated Reporting and Public Sector Organisations - Issues for Consideration (.pdf, July 2013, 30 pp.)

o        See also:

§         IIRC >

·         IIRC Programmes >

o        Public Sector Pioneer Network

·         News >>

o        Public sector takes up the transformational challenge of Integrated Reporting (17 November 2014) - New initiative launched at World Bank conference




·         SustainAbility > also

o        Blog > e.g.

§          What Will it Take for Integrated Reporting to Go Mainstream? (11 December 2012; By Lorraine Smith) - … To ease my perplexity, I turned to my friend and colleague in the reporting trenches, Leah Haygood of BuzzWord, to explore the development of integrated reporting, …

§          Navigating Towards One Report (5 August 2010; By Alicia Ayars)

·          … IR shifts the typical audience away from multiple stakeholders to focus primarily on the investment community. If engagement across a range of stakeholders is fundamental, what purpose does IR serve?

o        Thinking >

§         Library >

·         Popular Tags:

o        reporting & transparency > e.g.

§         Report: See Change: How Transparency Drives Performance (5 December 2014; .pdf has 58 pp.)

·         We focus on three key elements of transparency: materiality, externalities, and integration.

·         > e.g.

o        The Holistic View: Integration (pp. 38-47)

o        investors

·         >> e.g.

o        The Holy Grail of Integrated Reporting (15 September 2009 – Article)

§         A conversation between SustainAbility co-founder John Elkington and Jean-Philippe Renaut, leader SustainAbility’s Engaging Stakeholders Program, on the current state and evolution of 'integrated reporting'.

o        See also, e.g.:

§         Articles by John Elkington at GSB Guardian Sustainable Business, e.g.:

·         Could integrated reporting be ready for mainstream take off? (7 December 2011)

·         Time to forget sustainability reporting (18 May 2011) - John Elkington is cheered by the prospect of a new generation that seems ready to embrace integrated reporting

§         An article by John Elkington at CSRwire Talkback: Are You a Goldfish, iMac or Nighthawk? (1 December 2010) - How does secrecy invite exposure?





·          AccountAbility > e.g.

o         Standards = The AA1000 Standards

§          ... The AA1000 standards are designed for the integrated thinking required by the low carbon and green economy, and support integrated reporting and assurance.


§          About Us >

·          News >

o        Past Sustainability Insights >> e.g.

§         3E’s – The Challenges of Integrated Reporting: Execution, Engagement, Education (28 November 2011; By Bill Baue & Marcy Murninghan, Senior Research Fellows)

§          Insight: Integrating Integrated Reporting - Part II (7 December 2010; By Steve Rochlin and Ben Grant)

§          Insight: Integrating Integrated Reporting - Part I (30 November 2010; By Steve Rochlin and Ben Grant)

§          Insight: Integrated Reporting: Why it’s Important and Where to Begin (3 November 2010; By Sunil Misser)

§          Integrated reporting requires integrated thinking (19 August 2010; By Sunil Misser)

o         See also blog posts by:

§          Marcy Murninghan & Bill Baue (The Murninghan Post): Scaling Pains at AccountAbility (19 January 2011)

§          Simon Zadek: The Life and Times of AccountAbility (13 January 2011)

§          Maya Forstater: Stone cold soup (13 January 2011)

§          Toby Webb:

·          AccountAbility update (18 January 2011)

·          The AccountAbility mess raises questions (13 January 2011)




·         Two Tomorrows (DNV GL) >

o        News >

§         News archive >

·         Integrated Reporting Applied – some things to think about (25 November 2013) - When is an 'integrated report' not really integrated? Two Tomorrows consultant Youri Lie explains

·         Is company reporting coming of age? (12 April 2013) > relating to

o        briefing paper: G4 and integrated reporting: Is company reporting coming of age? (.pdf, 6 pp.)

§          We are going to focus on three key themes which overlap both the Integrated Reporting Framework and GRI’s G4 Guidelines:

·          Materiality

·          The business model and value chain