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Reporting guidelines, guides, guidance (in some countries)
Reporting scorecards, scoring sheets, benchmarks; Older reporting guidelines
Reporting scorecards, scoring sheets, benchmarks; Self assessment of reporting practice
Some »older« reporting guidelines
Reporting on economic impact (»economic« versus »financial« performance / indicators)
CSR reporting vs. Sustainability vs. TBL vs. Value vs. Governance reporting
· GRI Global Reporting Initiative
o »The Global Reporting Initiative’s (GRI) vision is that reporting on economic, environmental, and social performance by all organizations becomes as routine and comparable as financial reporting. GRI accomplishes this vision by developing, continually improving, and building capacity around the use of its Sustainability Reporting Framework.«
· UN Global Compact > e.g.
§ One of the explicit commitments that a company makes when it joins the UN Global Compact is to produce an annual Communication on Progress (COP). This is a requirement of participation which serves several important purposes:
· to instill accountability;
· to drive continuous improvement;
· to safeguard the integrity of the UN Global Compact as a whole;
· and to contribute to the development of a repository of corporate practices.
§ See also:
· GRI Global Reporting Initiative >
o Current Priorities
§ UNGC & GRI (= Mainstreaming Corporate Citizenship: The UNGC-GRI Value Platform)
· The GRI G3 Guidelines can be used to produce the Global Compact’s annually required Communication on Progress (COP).
· See also related article:
o Global Compact Aligns with GRI and the Practical Side of the Change Agenda
§ »SocialFunds.com speaks with Georg Kell about new alliances facilitating Communication on Progress reporting as well as broader issues facing the Global Compact«
o News & Events >
§ Archive >
· 2006 >
o UN Global Compact and Global Reporting Initiative Form Strategic Alliance (6 October 2006)
· Compact Quarterly >>
o November 2006 Issue >
§ Compact Conversation: Ernst Ligteringen on Sustainability Reporting
· Ceres »Investors and Environmentalists for Sustainable Prosperity« (Boston, USA) > e.g.
o Publications > 2007 >
§ The Quiet Revolution in Business Reporting (May 2007; .pdf has 10 pp.; By Allen White)
· 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)
· BSR Business for Social Responsibility (Based in San Francisco, USA) >??> e.g.
o Reporting on Economic Impacts – A Report by Business for Social Responsibility for the Global Reporting Initiative (October 2005; .pdf has 23 pp.)
§ Related news at GreenBiz
§ Related topics at Business & Human Rights Resource Centre
o Reporting as a Process: A Briefing by BSR for GRI (June 2005; .pdf has 21 pp.)
§ Related news at CSRwire
§ “Reporting As a Process” details key findings on issues such as stakeholder dialogue, applying the GRI Reporting Principles, the relationship between sustainability reports and annual reports, and putting reports to use.
§ »Recommendations for updating the 2002 GRI Guidelines based on interviews with 19 of its member companies.«
· Global Reporting Initiative Blog - This blog provides a space for stakeholders in the reporting process to share insights on sustinability reporting today. >> e.g.
o In search of the perfect GRI Report (22 January 2010; By Elaine Cohen)
· Business & Human Rights Resource Centre
o browse the online library > All topics >
§ Company policy/steps >
· Reporting >
§ Principles >
· SocialFunds.com >
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 Special Reports > e.g.
§ Debate – Reporting – GRI: sinking or swimming? (6 March 2008) - GRI isn’t working for Mallen Baker. Andy Savitz says it’s still on track
· See also:
o Letters, Corrections & Clarifications: GRI: reporting success (17 April 2008) - Allen White, co-founder of GRI, follows up March’s debate
§ Europe special report: the Global Reporting Initiative - GRI's G3 Guidelines - Standards at a crossroads (3 November 2006)
§ Non-financial reporting guidelines - New and improved GRI (17 February 2006)
o Founder's blog (Toby Webb) >> e.g.
§ Ten lessons from our reporting conference this week (26 November 2009)
· MallenBaker.net >
o Business Respect (newsletter and resources) > e.g.
§ No. 91 (9 March 2006) >
· The Global Reporting Initiative - Leap forward or last gasp?
· Two Tomorrows > e.g.
o News & Views >
§ Blog >
· The great GRI debate (22 October 2009; By Alex Nichols)
· 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)
· Harvard University >> John F. Kennedy School of Government > Research > Programs > 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
· ITUC The International Trade Union Confederation >
o Economic and Social Policy > Onlines >
§ 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)
· The International Corporate Sustainability Reporting Site >
o Resources > e.g.
§ Guidelines and tools for Sustainability reporting
§ News >
· International
§ »Search« might be useful
· Ranking der Nachhaltigkeitsberichte >
o Die Berichterstattung >
· CleanerProduction.com »The Gateway for Sustainable Business, Cleaner Production, and Pollution Prevention« (The site is produced by Burton Hamner) > e.g.
o Directory >
§ Tools >
· Public Reporting of Sustainability Performance (links with descriptions)
o »CD ROM Library« with more than 500 of the best non-copyright publications on how to manage and promote sustainable business, with a focus on operations management. Each resource is described. > e.g.
· UNEP United Nations Environment Programme >
o Other thematic areas > Business & Industry > UNEP DTIE = Division of Technology, Industry, and Economics > Division of Technology, Industry, and Economics > Branches > Sustainable Consumption and Production > Further information > Sustainable Consumption and Production Branch (SCP Branch) >
§ Initiatives >
· Global Reporting Initiative > e.g.
o Public Sector & Reporting > e.g.
§ Carrots and Sticks for Starters - Current trends and approaches in Voluntary and Mandatory Standards for Sustainability Reporting (October 2006; .pdf has 64 pp.; A joint report from UNEP and KPMG's Global Sustainability Services)
· »Carrots and Sticks for Starters« gives an overview and analysis of current trends and approaches in mandatory and voluntary standards for sustainability reporting and corporate responsibility as promoted through initiatives with reporting requirements.
· Listing over 100 initiatives and legislative requirements found in OECD countries and the emerging market economies of Brazil, India and South Africa, the publication provides a valuable update and guide for governmental officials and managers in multinational corporations.
· > from »Contents«, e.g.:
o Overview of selected standards
§ Voluntary standards
§ International (pp. 16-17)
· SAICA The South African Institute of Chartered Accountants > e.g.
o Technical Information >
§ Legal & Governance >
· Sustainability > e.g.
o SAICA has developed literature on Sustainability = Corporate Social Responsibility and Sustainability Reporting (.pdf, September 2008, 309 pp.)
§ Sustainability >
§ Standards and Guidelines (= International standards for sustainability reporting)
· Sustainable Future is a non-partisan, not-for-profit research organisation specialising in issues affecting New Zealand. >
o Resources >
§ Annual Report Guidelines = Annual Report Guidelines for Sustainable Development
· Sustainability Reporter (Australia) >
o Developing CSR >
§ International: Reporting Standards and Policy Development (updated ??)
· RAAS Consulting Ltd (Richard Anderson, Daniel Roberts) »Risk Management, Sustainability, XBRL and Innovation« > e.g.
o Sustainability > also
· GreenBiz.com >
o Browse:
§ Marketing & Communications >
· Related Tags:
o Reporting (??) or Corporate Reporting (??)
o Engage:
§ Blogs > e.g.
· 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)
· reporting - thoughts and insights about social and environmental responsibility and sustainability reporting (Blog by Elaine Cohen)
· Covive, Inc. »research, writing and design of corporate sustainability reports« (San Francisco, CA) > e.g.
o News > e.g.
§ Reporting Sustainability - What comes first: corporate sustainability or the corporate sustainability report? (January 2009; White paper by Chad Upham; .pdf has 3 pp.)
· EL Environmental Leader »Energy & Environmental News for Business« (Fort Collins, Colorado, USA) > e.g.
o See All Topics >
o >> e.g.
§ 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)
· BusinessGreen > e.g.
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, BusinessGreen.com analyses the dos and don'ts of successful CSR reports
· MallenBaker.net > e.g.
o Business Respect Newsletter > e.g.
§ Newsletter >
· No. 161 – 16 November 2009 >
o A case study of a different approach to reporting (By Mallen Baker)
· 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 >
· 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 >
· 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)
· WBCSD World Business Council for Sustainable Development > e.g.
o Focus Areas > e.g.
§ Business Role > e.g.
· Overview >
o Previous work >
§ Accountability & Reporting (till 2006)
· WBCSD news > e.g.
o Reporting: What? How Much? To Whom? (2 July 2007)
· Publications > e.g.
o 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
o Issue management tool: Codes and standards - 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
o 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.
o 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.
· 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 > e.g.
o Consulting Services >
§ Engaging Stakeholders Program
o Research & Advocacy >
§ By Theme:
§ Research Programs and Projects:
o >>
§ Tags: Reporting
· UNEP/Wuppertal Institute Collaborating Centre on Sustainable Consumption and Production (CSCP) > e.g.
o Our Projects >>
§ Resource Efficiency Instruments (2007) >
· chapter-by-chapter > Informational Instruments > Sustainability Reporting
§ High 5!
· 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.
§ Knowledge (To purchase – PayPerView) > e.g.
· Guidelines > e.g.
o The INEM Sustainability Reporting Guide: A Manual on Practical and Convincing Communication for Future-Oriented Companies (2001 ??, 63 pp.; To purchase – PayPerView; Download at GreenBiz, or at IÖV)
· ACCA Association of Chartered Certified Accountants > e.g.
o General public > Technical activities >
§ Subject areas >
· Sustainability >
§ Research programme >
· Published research >
§ Technical library >
· Sustainability library >
o Archive of older publications
· AccountAbility Institute of Social and Ethical Accountability > e.g.
o Our work >
§ >??>
· Sustainability Assurance and Reporting
o Learn more > e.g.
§ Publications > e.g.
· 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.
§ Related with, e.g.:
· GRI Global Reporting Initiative >
o Reporting Framework > G3 Online >
§ Defining Report Content > Materiality
o Current Priorities >
o News & Events >
§ Newsletter > 2008 > Content & Materiality Project - first Working Group meeting around the corner (25 November 2008)
§ On issue of materiality (how to identify the most material issues to inform sustainability strategy and report) see also, e.g.:
· IFAC International Federation of Accountants >> International Center for Professional Accountants in Business (PAIB) > Sustainability Framework (February 2009) > Other Stakeholders >
o Resources >
§ Determining Materiality
· FEE (Federation des Experts Comptables Europeens; The European Federation of Accountants) > Our Work > Sustainability = Sustainability Working Party (SWP) and Sustainability Policy Group (SPG) > Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.) >
o 6. Relevance and Sustainability (pp. 36-40)
§ 6.1 Modernisation Directive and the concept of relevance
§ 6.2 Materiality in the context of sustainability
· ACCA Association of Chartered Certified Accountants > General public > Technical activities > Research programme > Published research > Sustainability research >
o RR104 - Narrative Reporting: Analysts' Perceptions of its Value and Relevance (October 2008; .pdf has 36 pp.)
§ This report describes the voluntary narrative sections of company annual reports with particular reference to the annual reports of UK banks. It explores questions of usefulness and materiality of annual report narrative disclosures.
§ Nineteen London-based sell-side analysts were interviewed between late 2004 and mid 2006, each of whom analysed only the banking sector.
§ Analysts were shown by this research to be technocratic and rules-driven in nature, and unlikely to be a source of change in respect of social and environmental issues. They were generally sceptical about all voluntary narrative reporting and were dismissive of large sections of it as irrelevant, 'useless' or worse.
· UNEP FI (Finance Initiative) »innovative financing for sustainability« >
o Work Streams > Investment >
§ 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.)
o 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 Reports > Awards (CRRA) - Also category: Relevance & Materiality >>
§ 2008 CR Debates Podcasts > 2. Bespoke CRs svp! - 'Materiality' can only be determined by engaging company stakeholders.
§ CR Reporting Awards Official Reports
· Coro Strandberg Consulting (Canada) >>
o 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.
· Stratos (Canada) >>
o Materiality – Building Clarity on Strategic Priorities (.pdf, July 2008, 2 pp.) - Stratos Practitioner’s Guide - Materiality
· BSR (USA) >
o Consulting > Services >
· SustainAbility >>
o Materiality Issue Brief (March 2004)
· Ethical Corporation >>
o 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
· BITC Business in the Community (UK) > Resources > Publications > Taking Shape - The Future of Corporate Responsibility Communications (May 2007; .pdf has 28 pp.; Together with Radley Yeldar (RY)) >
o Second part > Materiality
· GreenBiz >>
o The Expansion of Materiality in CSR Operations (November 2007; By Kevin Moss, responsible for BT's CSR strategy in North America)
· Environmental Leader >>
o The 3 Keys To CSR Reporting Are Materiality, Materiality And Materiality (3 June 2008; By Alex Hausman, The Timberland Company)
o 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 ...
· Context consultancy (UK) >
o Publications > In Context: Global Corporate Responsibility Reporting Trends 2006 (July 2006; .pdf has 32 pp.) > »Contents«: >
§ Materiality: a concept stretched too far? (3 pages)
· ICC International Chamber of Commerce >
o Business in Society > e.g.
§ Non financial reporting = ICC views on economic, environmental and social reporting (Policy Statement; 4 March 2005)
· Content:
o The rationale, Evolution, Frameworks should be voluntary and flexible, International reporting frameworks, SRI, balanced approach to reporting
§ Guide to ICC 9 steps on responsible business conduct = ICC web based guide on corporate responsibility (June 2004)
· Also as .pdf (51 pp.)
o About reporting see 7th, 8th and 9th step (pp. 45-51; also about information on companies' websites)
o Press >> e.g.
§ ICC applauds non-financial reporting by companies (15 March 2005)
· UNCTAD >>
o ISAR (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.
· Areas of Work > e.g.
o Corporate Governance Disclosure
o Corporate Responsibility Reporting > e.g.
§ Guidance on Corporate Responsibility Indicators in Annual Reports (2008; .pdf has 66 pp.)
· 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.
· … 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…
· ... 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...
· See also
o related news: UNCTAD publishes new guidance on corporate responsibility reporting (3 March 2008)
§ 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.)
o Environmental Accounting and Reporting >
§ Eco-efficiency Indicators > e.g.
· A Manual for the Preparers and Users of Eco-efficiency Indicators = »Guidelines on Corporate Environmental Accounting« (13 Feb 2004; .pdf has 126 pp.)
· Publications >
o Environmental, Social and Governance Disclosure
· ICGN International Corporate Governance Network >
o Advocacy >
§ Non-financial business reporting committee (NFBR; Chairman: Frank Curtiss) >
· ICGN Statement and Guidance on Non-financial Business Reporting (.pdf, December 2008, 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
· IFAC International Federation of Accountants > e.g.
o >>
§ International Center for Professional Accountants in Business (PAIB) > e.g.
· Sustainability Framework (February 2009)
o The Sustainability Framework, developed by the PAIB Committee, is a web-based tool that targets professional accountants working in commerce, industry, the public sector, education, and the not-for-profit sector who can influence the way organizations integrate sustainability into their objectives, strategies, management, and definitions of success.
o The Framework addresses four perspectives in bringing together all the critical areas required to successfully manage a sustainable organization. These perspectives are:
§ Financial Investors > e.g.
· Impact on Financial Statements
· Enhanced Transparency Using Narrative Reporting
· Resources
· FAQs
· Introduction
· Format and Content of Sustainability Reporting
· Climate Change Reporting
· Determining Materiality
· Resources
· News
o PAIB eNews is an electronic communication issued three to four times per year.
§ Also »Topics Related to Sustainability«
o > e.g.
§ April 2009 (Special Issue on Sustainability)
§ This search engine has been developed by IFAC and its members to provide professional accountants in business, small and medium practitioners, and other accountants with access to global resources and information.
· PwC PricewaterhouseCoopers > e.g.
o Today's challenges > e.g.
· International Financial Reporting Standards (IFRS) requirements >
o Publications >
§ Newsletters >
· World watch: Regular governance and corporate reporting newsletter (also »Broader reporting hot topics«)
· Non-financial and sustainability reporting (environmental, safety, and social responsibility issues) = Linking to: Our services > Sustainability
· Transparency and increased disclosure = Understanding trends in corporate reporting = Linking to Corporate Reporting
o Our services >
§ Audit and assurance >
· Corporate reporting improvement
o Reporting more comprehensively on important non-financial assets can often improve the valuation of your company in the capital markets.
o > also
§ Corporate reporting publications >
· Reporting guides
· Sustainability reporting > also
o Of further interest: Corporate reporting
§ By focusing on presentation and disclosure, not accounting and measurement, this site provides you with an understanding of the critical building blocks of effective corporate reporting.
§ > e.g.
· Research & insights >
o Current practice > Global trends >
§ Integrated reporting: What does your reporting say about you? (February 2010; .pdf has 24 pp.) - Disconnected reporting raises questions about the quality of management and governance.
· Toolkit
o PricewaterhouseCoopers remains committed to enhanced transparent reporting to investors and encouraging companies to get the most out of their reporting, as we believe it plays a critical role in the workings of an efficient capital market.
o >
§ Practical guides
§ Bringing our ideas to life
§ 11 Reporting Tips - Simple actions and examples of best practice to make company reporting more accessible and to ensure it effectively communicates performance to stakeholders in the capital markets
§ Consulting >
· Sustainability > e.g.
o Services:
§ Reporting and assurance of non-financial information
o Country/territory links = Sustainability country links >
§ Australia, Canada, Denmark, Mexico, Russia, South Africa, Sweden, UK, US (= Sustainability and climate change)
o >>
§ PwC corporate reporting blog (David Phillips, senior corporate reporting partner, PwC UK)
· FEE (Federation des Experts Comptables Europeens; The European Federation of Accountants) >
o Our Work >
§ Sustainability = Sustainability Working Party (SWP) and Sustainability Policy Group (SPG) > e.g.
· News >
o FEE Position on ESG Disclosure - FEE contribution to EC ESG Disclosure Workshop of 25 February 2010 (.pdf has 5 pp.)
o Publications >
§ Discussion Paper: Sustainability Information in Annual Reports - Building on Implementation of the Modernisation Directive (December 2008; .pdf has 62 pp.)
· See also
o related downloadable files from FEE - Eurosif Roundtable on “Sustainability Disclosure” (29 April 2009; At the European Parliament, Brussels)
· Europa >> European Commission >>
o Enterprise and Industry >
§ Policy highlights: Sustainable and responsible business >
· Corporate social responsibility >
§ Workshops on the disclosure of environmental, social and governance information (September 2009 - March 2010) >
· Workshop 2 – the investor perspective (30 October 2009) - Investors (mainstream and SRI), financial analysts, accountants, rating agencies > e.g.
o Summary (.pdf, 22 pp.) >
§ Integrated Reporting (pages 8-9)
o Presentations:
§ Mike Krzus, Grant Thornton, Integrated Reporting (.pdf, 10 pp.)
· Wiley >>
o One Report: Integrated Reporting for a Sustainable Strategy (March 2010; By Robert G. Eccles, Michael Krzus)
§ See also
· excerpts at Scribd
· Corporate Board Member: 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.
o … Look at the Philips website, for example. They do an excellent job of providing information in an integrated way. Natura is another example. United Technologies is another example and is the only U.S. company we are aware of that is doing this. …
o … Novo Nordisk in Denmark comes to mind. They view it very much as a step-by-step, learn-as-you-go process. …
o CBM: Do you think the idea of filing one, integrated report will catch on in the USA?
§ BE: This could all happen pretty fast. Mike and I have been working in this domain of improving corporate reporting for a long time. We’ve never seen this positive of a response to an idea. You know, typically with companies there will be pushback or investors will say we don’t think the information is all that useful, and investors vary.
§ South Africa has mandated integrated reporting. Every company listed on the Johannesburg Stock Exchange, starting July 1, has to do it.
§ The French National Assembly is voting on this in the spring.
§ A group called the Price of Wales Accounting for Sustainability Project has formed an international integrated reporting committee with the intention of getting this on the agenda of the G-20 in some fashion.
§ My prediction is by the end of this year there will be a tremendous amount of discussion about integrated reporting. Board members pay a critical role. They can essentially go to management and say, “We want an integrated report for internal purposes and representing shareholders and, increasingly, other stakeholders, we think it should be made available externally.”
· 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)
o Reporting Nonfinancials (Book; February 2007; By: Kaevan Gazdar, HypoVereinsbank’s head of reporting)
· IR Integrated Reporting
o This Web site and the integrated reporting movement is rooted in a spirit of collaboration that arose during a meeting of investors, standard setters, companies, accounting bodies, UN representatives and civil society at St. James’s Palace in London on September 11, 2009. This meeting was jointly convened by the Global Reporting Initiative and The Prince’s Accounting for Sustainability Initiative.
o > e.g.
§ Join the IR Movement (receive updates)
§ Blog > e.g.
· Are CFOs ready for integrated reporting? (6 March 2010; By John Elkington)
§ IR Examples (Integrated reporting examples)
§ Resources >
· Announcements
· Articles
· Books
· IR Materials
· Presentations
· ACCA Association of Chartered Certified Accountants > e.g.
o National sites >>
§ UK >
· UK Members > Publications >
o Sustainability and the Accountant >
§ Reporting sustainablity briefing (.pdf, 2008, 7 pp.) >
· The future of reporting (page 5)
o …the future challenges for sustainability reporting include: convergence with financial reporting, comparability and consistency of information, credibility
· Financial Reporting Council (FRC; UK) >
o ASB Accounting Standards Board > e.g.
§ Press Notices > e.g.
· ASB publishes Review of Narrative Reporting noting continuing challenges for companies (29 October 2009) >
o Rising to the challenge (.pdf, 24 pp.)
o Full results of a Review of Narrative Reporting by UK Listed Companies in 2008/2009 (.pdf, 45 pp.)
· HRH The Prince of Wales (UK) >> e.g.
o Accounting for Sustainability Project (launched in December 2006) >
§ Connected Reporting Framework
· 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
§ General guidance on connected and integrated reporting
§ Connecting business strategy and sustainability
§ Key Performance Indicators (KPIs) and actions taken
§ The Connected Performance Report
§ Other related documents
· ICAEW (UK) »The Institute of Chartered Accountants in England and Wales« > e.g.
o Technical & Business Topics >
§ Thought leadership >
o Turning Questions into Answers:
§ Environmental issues and annual financial reporting (.pdf, September 2009, 88 pp.; Prepared with the Environment Agency)
o >>
§ Information for Better Markets > e.g.
· IFBM reports >
o Developments in new reporting models (December 2009; .pdf has 109 pp.)
· PwC PricewaterhouseCoopers > e.g.
o Our services >
§ Audit and assurance >
· Sustainability reporting > also
o Of further interest: Corporate reporting >
§ Research & insights >
· Global trends >
o Integrated reporting: What does your reporting say about you? (February 2010) - Disconnected reporting raises questions about the quality of management and governance.
· SustainAbility > e.g.
o Research & Advocacy >
§ Events & Conversations >
· The Holy Grail of Integrated Reporting (September 2009) - John Elkington reports back on yet another initiative to drive change in company's public disclosure on sustainability.
· Beyond the Sustainability Report – Communicating Accountability - Research & Advocacy Manager Katie Fry Hester discusses SustainAbility's "Future of Accountability" research. >
o Presentation (.pdf, 22 pp.): Beyond the Sustainability Report – Communicating Accountability (Sustainable Brands International, Miami Beach, Florida, 10 December 2008)
o Hear also
§ related interview at Sustainable Life Media: Katy Fry Hester on the End of Sustainability Reporting (December 2008, audio 24 min.; Katy Fry Hester is head of SustainAbility’s Engaging Stakeholders program)
· Likemind (London; Simon Lake, Managing Director) >
§ Integrating annual reports and CR reports (20 September 2009; By Katriina Cooper)
· CFO Europe Magazine >> e.g.
o Natural Light (4 November 2008; By John Zhu) - Fusing CSR information into financial reporting might be illuminating for some stakeholders, but it's often a challenge for companies to do.
· Das internationale Netzwerk für nachhaltiges Management = The International Network for Sustainable Management (IFSM; Switzerland) > e.g.
o Aktivitäten >
§ Forschung > e.g.
· Projekte mit Beteiligung von IfSM-Mitgliedern:
o Optimierungspotenziale der integrierten Geschäftsberichterstattung
o Nachhaltigkeitsberichterstattung - von einem ökologischen zu einem ökonomischen Konzept
§ Laufzeit: 1.01.2003 - 30.04.2006
§ Publikationen > e.g.
· Prof. Dr. Claus-Heinrich Daub > e.g.
o Monografien / Books: e.g.
§ Die besten integrierten Geschäftsberichte der Schweiz: Aktuelle Ergebnisse und Bilanz einer Studie über fünf Jahre (2007)
§ Auf dem Weg zum nachhaltig integrierten Geschäftsbericht (2004)
o Beiträge in Fachzeitschriften und Sammelwerken / Konferenzbeiträge Journal and Conference Papers: (available for download): e.g.
§ Developing a Framework of Integrated Triple Bottom Line Reporting (.pdf, 2006, 24 pp.; In English), in: S. Reddy (Ed.), Sustainability Reporting - Concepts and Experiences (2006)
o See also:
§ FHNW Fachhochschule Nordwestschweiz = University of Applied Sciences Northwestern Switzerland >>
· Hochschule für Wirtschaft >
o Institut für Unternehmensführung >
· Team: Prof. Dr. Claus-Heinrich Daub
· GRI Global Reporting Initiative > e.g.
o News & Events >
§ Newsletter >
· 2010 >
o Concluding European Workshop on ESG disclosure takes place – where to go from here? (1 March 2010) >
§ 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)
o Although ESG disclosures are likely to become available in many different formats in the future, GRI is convinced that the annual report format (whether integrated or stand alone) will continue to be the main vehicle for ESG and financial disclosures, for reasons of comparability and legitimacy.
o GRI intends to facilitate and moderate the development of integrated reporting. Several European companies are pioneering in this new domain: Novo Nordisk, BASF, Telefonica, Philips and Rabobank are but a few examples. GRI believes that this experience will equip companies to work towards the integration of ESG reporting into their annual reports over time.
o GRI intends to collaborate closely with the providers of financial reporting standards and key ESG institutions to ensure that the accumulated expertise, experience and trust associated with its Guidelines will be used to the fullest extent in the development of a relevant global integrated reporting framework. In order to advance the ‘global integrated reporting agenda’ GRI will be one of the founding members of a new International Committee on Integrated Reporting that will bring together leading frameworks providers in financial and ESG reporting and their principal stakeholders.
· 2009 >
o GRI Chief Executive advocates integrated reporting at BSR conference (10 November 2009)
· IoD Institute of Directors South Africa > e.g.
o Products & Services >
· King III
o IoDSA King III Report:
§ Chapter 9: Integrated reporting and disclosure (pp. 107-111)
o IoDSA King III Code:
§ Chapter 9: Integrated reporting and disclosure
o See also, e.g.:
§ 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.
§ Related article at BusinessDay: Sustainability reporting extends to all areas of performance (28 September 2009; By Sanchia Temkin)
· The sustainability report had historically been a standalone document, drafted in isolation from the annual report, and tended to be viewed as an afterthought.
· King 3, while allowing for separate documents on financial and so-called nonfinancial information, required far more integration of the two.
· Deegan said “there should now be a more holistic report that reflects both financial and nonfinancial performance and the relationships between them. The two reports should be linked together and ‘talk to each other’, not be constructed in isolation as has been done in the past.”
· The audit committee was given ultimate oversight responsibility for the integrated report and should also appoint the independent assurance provider for sustainability reporting.
· The sustainability information should also be aligned with internal management and reporting. “This means it should no longer be put on hold until the end of the financial year. Companies should be reporting internally on a quarterly, preferably monthly, basis on sustainability matters,” Deegan said.
§ An article at MoneyWeb: It takes a King to Govern on integrated sustainability reporting (15 September 2009; By Grant Fisher) - Why integrated sustainability reporting is important.
§ related news at GRI: Draft of new King III Code of Governance Principles for Southern Africa released (May 2009)
§ SAICA The South African Institute of Chartered Accountants > e.g.
· Technical Information > Sustainability >
· King II (2002)
o Non-legislated code on corporate governance, which also includes »Section 4« on »Integrated Sustainability Reporting«
· Boston College Center for Corporate Citizenship (USA) > e.g.
o News & Events > Blogs & Newsletter > E-Newsletter > June 2007 >
§ Perspective: Looking to the Future of Non-Financial Reporting (by Guy Morgan, Center Research Associate; Focusing on integrated reporting)
· Vancity (Canada) >
o About us > Research Centre >
§ Integrated reporting: issues and implications for reporters (.pdf, August 2005, 18 pp.)
· Vancity and Citizens Bank commissioned Solstice Sustainability Works Inc. to prepare this paper.
· This paper examines the issues involved in integrated reporting, i.e. reporting that meets the needs of both statutory financial reporting and sustainability reporting, and their implications for reporting organisations. The paper assess the benefits, challenges and driving forces.
· UN Global Compact >>
o Integrated (Sustainability) Reporting from the Business Perspective (.pdf, 22 pp.; PwC presentation at 3rd Communication on Progress Workshop (Geneva, 2-3 April 2007)
· CorporateRegister.com > e.g.
o Reports > The CR Reporting Awards (CRRA)
§ Categories: also
· Types of Report: Best integrated report
o >>
§ Downloads (login required) > e.g.
· CR Reporting Awards 08 Official Report: Global Winners & Reporting Trends (March 2009)
· 'Assure View' The CSR Assurance Statement Report (July 2008)
· CR Reporting Awards 07 Official Report: Global Winners & Reporting Trends (March 2008)
· Ethical Corporation »Magazine, Conferences, Reports« > e.g.
o Blog >> e.g.
§ CSR and sustainability reports, is there really any point in mailing them? (5 March 2008; By Toby Webb)
o >??> Browse By Category > e.g.
§ Non-Financial Reporting > e.g.
· Special Reports: Non-financial reporting – Danish reporting rules (10 March 2009; By Ben Cooper) - Companies and investment analysts are divided on the benefits of integrating non-financial information into annual reports
o See also
§ related blog by Elaine Cohen: irregulate and unintegrate - i think i am a minority (10 March 2009) >
· Integrate or separate ?
· Corporate reporting – Putting the right message in the right bottle (19 October 2006; Columnists; By: Roger Cowe)
o »Roger Cowe argues that good corporate disclosure means reporting on sustainability issues separately from a company’s annual report.«
· MallenBaker.net > e.g.
o Newsletter (= Business Respect) >
§ CSR Dispatches No 141 - 24 November 2008 >
· What point the story with no plot?
o … The thing that this future suggests is no single report. Information defined by the needs of the audience, rather than the armchair theorising of professional stakeholders…
o Or at Ethical Corporation: Columnists: Why CSR reporting is broken - and how it should be fixed
o Mallen Baker's Blog >>
§ Why we need the CSR equivalent of the iPhone (18 January 2010)
· SLM Sustainable Life Media (Burlingame, CA, USA) > e.g.
o Sections >
§ Newsletters > Eco-Advantage Strategies >
· Secrets of High-Impact Sustainability Reporting (7 November 2007)
o Increasingly, companies are seeking to address a key complaint about corporate sustainability reports: nobody reads them. But a few companies have been very successful in overcoming the "yawn factor" - by tailoring reports to individual readers, devoting more attention to high-priority issues, applying international reporting standards to better define reporting content, and emphasizing quantitative information that enables stakeholders to better assess and compare performance. Included: Winning strategies from HP, BP, GE, Nokia, Barclays, and Lafarge.
More specific reporting guidance (& guidance in development)
· GRI Global Reporting Initiative > e.g.
o Current Priorities > e.g.
§ Human Rights > e.g.
· A Resource Guide to Corporate Human Rights Reporting (.pdf, 2009, 26 pp.)
· See also
o related page at nfrcsr
o article at SocialFunds: Corporations Are Advised to Improve Human Rights Reporting (24 November 2009)
o CSR Europe > Activities > Publications > Reports and Guides >
§ Measuring and reporting corporate performance on human rights (2001; .pdf has 38 pp.; By: Aron Cramer, BSR and Giusy Chiovato Rambaldo, CSR Europe)
§ Community Impacts
§ Supply chain
· Supply chain transparency is a key reason why Small and Medium Enterprises (SMEs) engage in sustainability reporting.
· > e.g.
o Global Action Network for Transparency in the Supply Chain
· See also:
o GRI homepage > Learning & Support > GRI Publications > Research & Development Publications >
§ Small, Smart and Sustainable (.pdf, May 2008, 40 pp.; Authors: Leontien Plugge, GRI SME and Supply Chain Program Manager, Joris Wiemer, GRI Research Officer) - Experiences of SME Reporting in Global Supply Chains
o related page at nfrcsr
§ Gender & Reporting
· See also:
o Ethical Corporation >>
§ By invitation: Gender equality – It’s a rights thing (8 April 2009; By Andrea Shemberg and Kathryn Dovey)
o GRI >
§ News & Events >
· Latest Press Releases >
o Latest press releases >
§ IFC and Global Reporting Initiative Launch Guide on Gender and Sustainability Reporting (27 October 2009)
· Newsletter >>
o Gender Project concludes with findings launched at CSR Asia Conference (12 October 2009)
§ The gender resource document, ‘Embedding Gender in Sustainability Reporting – A practitioner’s Guide’, that has been under development over the past year will be launched at the CSR Asia Conference on 27 October 2009.
o Voice your ideas on Gender and Reporting (4 March 2009)
o GRI/IFC Gender & Reporting Project embraces Web 2.0 (28 January 2009)
o Gender Project Workshops - gathering knowledge from different regions (25 November 2008)
§ >>
· Global Reporting Initiative Blog >>
o One Day a Year is not Enough (7 March 2010; By Elaine Cohen)
§ We are fast approaching International Women's Day on March 8th, which has been observed since in the early 1900's. This year's theme is Equal Rights. Equal Opportunities. Progress for all. …
o IFC International Finance Corporation >>
§ Gender Program > Gender and Sustainability Website >
· Gender and Sustainability Reporting Website (or at FIAS - The Investment Climate Advisory Service) > e.g.
o Embedding Gender in Sustainability Reporting A Practitioner's Guide
§ Launched at the 2009 CSR Asia Summit in Kuala Lumpur, 27 October 2009
§ Written by Katherine Miles (GRI) and Carmen Niethammer (IFC) supported by a consultant team from Bifröst University, Iceland.
§ See also related article at SocialFunds: Room for Improvement Exists in Corporate Sustainability Reporting on Gender (2 November 2009)
§ Press Release: IFC Partners with Global Reporting Initiative to Improve Corporate Reporting on Gender Issues (Washington, D.C.; 17 September 2008)
o IFC Private Sector Development Blog >>
§ Gender and Business Performance: Compliance vs. Voluntary Reporting? (23 October 2008)
o Wikigender’s Gender and Corporate Social Responsibility (CSR) page
o ACCA Association of Chartered Certified Accountants >
§ General public > Technical activities > Research programme > Published research > Sustainability research >
· RR102 - Equal Opportunity for Women in the Workplace: A Study of Corporate Disclosure (December 2008; .pdf has 68 pp.)
o The study compares research findings on how a sample of the largest companies in the UK, Australia and the US have publicly reported on equal opportunities for women in the workplace. It examines the different regulatory and voluntary frameworks relating to corporate reporting on gender equality in the workplace in these countries, and analyses the extent to which regulation and other drivers have encouraged and shaped public disclosure and accountability on this issue.
§ Financial Markets
· See also related page at nfrcsr
§ Earth Charter & GRI
§ UNGC & GRI
o Learning & Support > e.g.
· See also related page at nfrcsr
§ GRI Publications >
· Research & Development Publications > e.g.
o Topics:
§ Biodiversity Resource Document (2007; .pdf has 50 pp.)
· Biodiversity is among the core G3 indicators, but is a challenging area for reporting. The resource document assists reporting organizations to understand biodiversity issues; the relationship to their activities and operations; discusses how the GRI Guidelines can be used to report on biodiversity; and provides further resources to help organizations with their biodiversity reporting.
· See also:
o GRI >> Journal Articles >
§ Biodiversity in Sustainability Reporting (.pdf, May 2007, 2 pp.) - Sean Gilbert and Sandra Vijn explore the linkages between climate change and biodiversity in sustainability reporting, drawing on the release of new tools by the GRI.
§ Embedding Gender in Sustainability Reporting – A Practitioner’s Guide
§ A Resource Guide to Corporate Human Rights Reporting
o Reporting Practices
o Tools:
§ The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
§ Reporting the Business Implications of Climate Change in Sustainability Reports (.pdf, July 2007, 43 pp.)
· This Research Document is the result of collaborative research conducted by GRI and KPMG Sustainability. The publication critiques current practices on reporting and climate change, and questions how organizations are currently responding to this issue.
· About reporting on Climate change see also related pages at nfrcsr – here and here
§ UNGC GRI Making The Connection
o Other free publications:
§ High Impact Sectors: The Challenge of Reporting on Climate Change (December 2009; .pdf has 88 pp.; Launched at the COP15 Climate Change Summit)
· This report, combining the wealth of data available to long-term partners GRI and ACCA, provides a unique insight into the degree to which large companies around the world have begun to disclose their GHG accounting and strategies for reduction.
§ Reporting Guidance on HIV/AIDS
· See also:
o GRI > News & Events > Newsletter > 2008 >
§ Time to come clean on HIV/AIDS (22 September 2008)
§ Software and Tools = GRI Certified Software and Tools
· See also related page at nfrcsr
o News & Events > also
§ Blog (last updated ??) >
· Sustainability Reporting Central (GRI Blog; updated ??) >> e.g.
o Labels: SME, Supply Chain, Emerging Markets
· Supply Chain Transparency "Issues in sustainability and reporting in global supply chains" (updated ??)
o Who are you? >
§ CSO / NGO >
· NGO sector supplement
o See also related page at nfrcsr
§ Public agency
· See also related page at nfrcsr
§ Small and Medium Enterprise
· See also related page at nfrcsr
· Ceres »Investors and Environmentalists for Sustainable Prosperity« (Boston, USA) > e.g.
o What We Do >
§ Engagement & Disclosure >
· FRP Facility Reporting Project
o »In 2003, Ceres and the Tellus Institute launched the Facility Reporting Project (FRP) as a multi-stakeholder effort to develop consistent, comparable, and credible economic, environmental and social reporting guidance for individual facilities in the United States (USA).«
· IFC International Finance Corporation >
o Topics A-Z >
§ Financial & Private Sector Development >??>
· Corporate Social Responsibility >??>
o Research (Publications) >
§ Reporting >
· Opportunities and Obstacles for CSR Reporting in Developing Countries (.pdf, March 2004, 60 pp.; By Dara O'Rourke, University of California, Berkeley)
§ Environment = Sustainability = Environment & Social Development > e.g.
· Publications > e.g.
o Good Practice Documents > e.g.
· Addressing Grievances From Project-Affected Communities (September 2009)
· Stakeholder Engagement: A Good Practice Handbook for Companies Doing Business in Emerging Markets (May 2007) > e.g.
o Reporting to Stakeholders (.pdf has 15 pp.)
o See also related topics at Business & Human Rights Resource Centre
· UNCTAD >>
o ISAR (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.
· Areas of Work > e.g.
o Corporate Governance
o Corporate Responsibility Reporting
o Environmental Accounting and Reporting
· Publications >
o Environmental, Social and Governance Disclosure
o See also:
§ GRI Global Reporting Initiative:
· News & Events > Latest Press Releases >
o Global Reporting Initiative and UNCTAD sign cooperation agreement (6 November 2008)
§ A Program of Cooperation for an initial period of two years will aim at promoting in developing countries and economies in transition greater understanding of, and greater participation in, the processes that set internationally recognized sustainability reporting standards in order to foster sustainable development in those countries and facilitate investment and business linkages.
· IFAC International Federation of Accountants >>
o International Center for Professional Accountants in Business (PAIB) >
§ Sustainability Framework (2009)
· Other Stakeholders >
o