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Latest News Notes and related content Detailed map of International section Sitemap
More specific reporting guidance (& guidance in development)
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.«
· Volans - The Business of Social Innovation (Co-founder: John Elkington) >
o Pathways to Scale >
§ The Transparent Economy (May 2010; .pdf has 52 pp.) - 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 (GRI).
· 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:
o Traceability, Integrated Reporting, Government Leadership, Environmental Boundaries, Rating and Ranking, Shadow Economies
· Recommendations are made for business, financial institutions, governments and individuals.
· See also
o GRI Global Reporting Initiative >
§ Current Priorities >
o See also related news: Future Trends in Sustainability Reporting: GRI’s new research program (15 June 2010)
§ Several topics will be covered under this program including: Integrated reporting, Regulations, and New report formats
· Ceres »Investors and Environmentalists for Sustainable Prosperity« (Boston, USA) > e.g.
o Publications >
§ 2007 >
· The Quiet Revolution in Business Reporting (.pdf, May 2007, 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)
· BSR Business for Social Responsibility (Based in San Francisco, USA)
o >??> e.g.
§ 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
§ 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 >
o >
§ Tools & Guidance Portal >
· 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)
· Triple Pundit >> e.g.
o 5 Reasons Why GRI is the New LEED (22 June 2010; By Jen Boynton)
· 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 >
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 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
· 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
· 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.
· GRI Global Reporting Initiative >
o Learning & Support >
§ GRI Publications >
· Research & Development Publications >
o Other free publications:
§ Carrots and Sticks – Promoting Transparency and Sustainability (.pdf, May 2010, 96 pp.) - An update on trends in Voluntary and Mandatory Approaches to Sustainability Reporting
· Prepared in co-production of: The United Nations Environmental Program (UNEP), KPMG Sustainability (The Netherlands), the University of Stellenbosch Business School (USB) (South Africa) and The Global Reporting Initiative (GRI)
· reportingrse.org (Project sponsor: ORSE - Observatoire de la Responsabilité Sociétale des Entreprises, France; Website launched in April 2010)
o Also English version of website (= reportingcsr.org)
o > e.g.
§ >
· Accès par profil = Access by profile
§ Reporting des entreprises = Corporate reporting > e.g.
· International = International
· Européen = European
· National = National Guidance >
o France, Austria, Belgium, Denmark, Norway, The Netherlands, The United Kingdom, Sweden
· Sectoriel = Sector-Specific Guidance
· Thématique = Themes
§ Consultation des rapports = Consulting reports
§ Enjeux de reporting = Reporting stakes
· SAICA The South African Institute of Chartered Accountants > e.g.
o Technical Information >
§ Sustainability >
§ Standards and Guidelines (= International standards for sustainability reporting)
o >??>
§ SAICA has developed literature on Sustainability = Corporate Social Responsibility and Sustainability Reporting (.pdf, September 2008, 309 pp.)
· 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
o Random Commentary = Random Comments (Blog by Daniel Roberts) >
§ Update on Big-4 & GRI: a good fit? (27 May 2010)
§ CSR/Sustainability Reporting: 6 recent myths (15 April 2010)
· These myths include:
o SEC Mandates CSR/Sustainability reporting
o SEC Endorses a CSR/Sustainability standard
o SOX Internal controls over CSR/Sustainability reporting
o GRI equals CSR/Sustainability reporting
o Sustainability Indices list sustainable companies
o CSR/Sustainability reporting in XBRL
§ Big-4 and the GRI: a good fit? (12 April 2010) - Are the Big-4 Accounting Firms the best way for GRI to gain a foothold in the US?
· GreenBiz.com >
o Browse:
§ Marketing & Communications >
· Related Tags:
o Reporting (??) or Corporate Reporting (??)
o Engage:
§ Blogs > e.g.
· 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)
o Search: »sustainability reporting«
· csr-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 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 Blog > e.g.
§ Why CSR reporting is still ugly (10 May 2010)
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)
· BSR Business for Social Responsibility (Based in San Francisco, USA) > e.g.
o Blog = The Business of a Better World (The Official BSR Blog) >>
§ Making Your CSR Reporting Accessible and Sophisticated: Lessons from PVH (9 June 2010; By Adrienne Cademenos)
· 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 >
· 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)
· 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 (London, New York, Washington D.C., Beijing, Sao Paulo) > e.g.
o AA1000 Series of Standards
§ The AA1000 Assurance Standard (AA1000AS) 2008 is a leading international standard used to provide assurance on publicly available sustainability information, particularly CSR/Sustainability reports.
o >??>
§ Sustainability Assurance and Reporting
o Research > 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 > 2010 > Call for comment: Public Comment Period for Report Content and Materiality (7 July 2010)
§ 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 (Updated 2010, 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 (July 2008; .pdf has 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)
· IFAC International Federation of Accountants > e.g.
o Commitees:
§ International Center for Professional Accountants in Business (PAIB) > e.g.
· Financial Reporting Supply Chain: Business Reporting Recommendations from Key Leaders >>
o Financial Reporting Supply Chain
§ Business Reporting Article Series:
· Theme 1: Good Governance and Sustainability Fundamental for Improved Business Reporting (June 2010):
o Transcripts (= interview transcripts):
§ Interviewees: Guy Jubb (.pdf, 8 pp.; Standard Life Investments, UK), Joe Kaeser (.pdf, 13 pp.; Siemens), Mervyn King (.pdf, 10 pp.), Masayasu Uno (.pdf, 11 pp.; Daito Construction and Trust, Japan)
· Sustainability Framework (Updated 2010, 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.
o Media Centre >
§ News Releases > e.g.
· IFAC and the Prince’s Accounting for Sustainability Project Collaborate to Promote Sustainable Organizations (4 May 2010)
o ... entered into a memorandum of understanding ...
o Key priorities to support the work of professional accountants in embedding sustainable practices include:
§ Raising awareness and facilitating sharing and collaboration across the global accountancy community, ...
§ Establishing an international integrated reporting committee ...
§ Incorporating accounting for sustainability within professional training and education.
· HRH The Prince of Wales (UK) >> e.g.
o Accounting for Sustainability Project > e.g.
§ 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
· GRI Global Reporting Initiative > e.g.
o Current Priorities >
§ Future Trends >
· GRI Publications and Reports
· Links >
o Technology and electronic reporting
o Leadership - Resources pointing out government and market leadership in the encouragement of sustainability reporting.
o Indicators and Principles - Resources with the potential to impact the measurement of sustainability indicators and how they are reported.
o Sustainability Indexes and Investment - Resources covering sustainability disclosure and reporting in financial markets.
· Active Discussions
· See also
o related news: Future Trends in Sustainability Reporting: GRI’s new research program (15 June 2010)
§ Several topics will be covered under this program including:
· Integrated reporting
· Regulations
· New report formats
o Learning & Support >
§ GRI Publications >
· Learning Publications >
o Explorations >
§ The Transparent Economy (May 2010; .pdf has 52 pp.) - Six tigers stalk the global recovery—and how to tame them
· Prepared by Volans - The Business of Social Innovation (Co-founder: John Elkington)
· 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).
· The study included an online survey of the GRI community, focusing on seven major trends—subsequently boiled down into the TIGERS agenda: also
o Integrated Reporting
· Research & Development Publications >
o Other free publications:
§ Carrots and Sticks – Promoting Transparency and Sustainability (.pdf, May 2010, 96 pp.) - An update on trends in Voluntary and Mandatory Approaches to Sustainability Reporting
· See also
o article at SocialFunds (11 June 2010)
o related pages at UNEP, KPMG Sustainability – The Netherlands
o News & Events >
§ Press Releases >>
· 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. 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 Article at WME Waste, Management and Environment: Integration in sustainability reporting (2 June 2010; By Robyn Leeson, Net Balance, Australia)
o Blog post by Mike Krzus at Integrated Reporting Blog: Integrated reporting is an idea whose time has come (31 May 2010; By Mike Krzus) - … because a GRI conference—an event that at one time I never expected to attend—is the place where my doubts about integrated reporting were resolved. …
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 ...
o Article at CorpGov.net: GRI Conference Report (28 May 2010; By James McRitchie / Marcy Murninghan)
§ Newsletter >
· 2010 >
o SmartViewTM Roundtable Event "Sustainable Investing: What's at Stake for Investors & Public Companies" (15 June 2010)
o GRI to headline at NASDAQ Sustainable Reporting Event (6 May 2010; Press Release)
o The ‘Integrated Reporting’ discussion gains momentum on the web (6 April 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)
· 2009 >
o GRI Chief Executive advocates integrated reporting at BSR conference (10 November 2009)
o See also, e.g.:
§ LinkedIn: Integrated Reporting Group
§ Twitter: Search for: #integratedreporting
§ YouTube Videos: Search »Integrated Reporting«
§ SlideShare: Global Reporting Initiative
§ The Conference Board >>
· Webcast: The Global Reporting Initiative (GRI) and the Future of Integrated Reporting (9 June 2010)
o See also related blog post at In Good Company: Vault's CSR Blog: Arguing For an Integrated Annual Report: Too Much Data, Too much Irrelevance? (8 June 2010; By Aman Singh)
· Wikipedia >>
§ Integrated Reporting Discussion Timeline
· 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.:
§ SAICA The South African Institute of Chartered Accountants > e.g.
· Technical Information > Sustainability >
· News: An integrated report is a new requirement for listed companies (4 June 2010)
o The over 450 companies listed on the Johannesburg Stock Exchange (JSE) will be required to produce an integrated report in place of their annual financial report and sustainability report.
o 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.
o The issue companies face, however, is that there are no set standards on integrated reporting.
o 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.
o The founding organisations are: ASISA, BUSA, IoDSA, JSE Ltd and SAICA
§ 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)
§ Article at PwC South Africa: King III Integrated Reporting - sustainability reporting no longer a poor cousin to the financial numbers (17 September 2009)
§ 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)
· King II (2002)
o Non-legislated code on corporate governance, which also includes »Section 4« on »Integrated Sustainability Reporting«
· Wiley >>
o One Report: Integrated Reporting for a Sustainable Strategy (March 2010; By Robert G. Eccles, Michael Krzus)
§ See also
· excerpts at Scribd
· BoardMember.com: 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)
· 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.
· Who will lead the charge? (11 April 2010; By Mike Krzus)
o Who other than the CFO has the experience needed to streamline nonfinancial closing processes and establish efficient and effective controls over nonfinancial reporting to ensure that timely and high quality nonfinancial information is provided?
· Are CFOs ready for integrated reporting? (6 March 2010; By John Elkington)
§ IR Examples (Integrated reporting examples)
§ Resources >
· Announcements
· Articles
· Books
· IR Materials
· Presentations
o See also
§ Articles 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)
· Integrated Reports Voluntary Filing (10 June 2010; By Robert G. Eccles and Mervyn King)
o 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.
o See also
§ related comment at Rivet Software Blog (By Stewart McKie): Integrated Reporting: The Challenges Ahead (19 July 2010)
§ 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)
§ Related article at Ethical Corporation: Opinion: The future of corporate responsibility and sustainability reporting: Integration (15 March 2010) - Integrated sustainability and financial reporting is an ethical obligation, argue Robert G. Eccles and Michael P. Krzus
· 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
· 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 United Nations Conference on Trade and Development >>
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.
· >
o Just Published
· 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
· 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«) > e.g.
o Issue 2: 2010 (.pdf, 40 pp.) >
§ Page 37: Accounting for Sustainability aims for G-20 support (= Aiming for G-20 support with ‘integrated reporting’)
· 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 > Current practice > Global trends >
o 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.
§ See also PwC UK: Ineffective corporate reporting could drive potential investors away, says PwC report (22 March 2010)
· 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)
· 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 Commissions >
§ CESG - Environmental, Social and Governance Issues
§ 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 Project, Railpen Investments, WICI Europe (World Intellectual Capital/Assets Initiative)
o >>
§ EFFAS/DVFA launch Exposure Draft KPIs for ESG 3.0 (12 May 2010)
· See also
o Related article at SocialFunds: Draft of Key Performance Indicators for Corporate Reporting Is Published in Europe (18 May 2010)
o 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
· 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.
§ German
· OVFA Oesterreichische Vereinigung für Finanzanalyse und Asset Management (= Austrian Association for Financial Analysis and Asset Management) >>
o Corporate Responsibility > e.g.
§ 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 www.ovfa.at, www.dvfa.de, www.effas.com, or www.sustainablefinancialmarkets.net for a copy)
· See also press release (2 July 2010) at CSRwire
· 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 - February 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.)
· Workshop 6 - final workshop and discussion of hypothetical scenarios (25 February 2010)
· Written submissions from participating organisations in preparation for final workshop
· Background documents
· 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
· 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.)
· Trucost (Head Office: London, UK) > e.g.
o News and Events > e.g.
§ Blog > e.g.
· So what makes a good sustainability report? (14 June 2010; By Paul Druckman)
§ Newsletters >
· Issue 1 (July 2010) >
o Trucost: ESG disclosure rises up agenda in Europe (July 2010 – Newsletter – Issue 1) - … In his role as Trucost's Executive Chairman, Paul Druckman (ICAEW, FEE, A4S) provides insight into the latest developments.
§ ESG disclosure is likely to form an important part of a renewed EU Corporate Social Responsibility strategy, to be adopted in 2010/11.
· Tomorrow’s Company (London, UK) >> e.g.
o forceforgood.com >
§ Issues:
· Tomorrow's Corporate Reporting (launched: July 2010)
o The Chartered Institute of Management Accountants (CIMA), PricewaterhouseCoopers (PwC) and Tomorrow’s Company are setting up a global study on how to improve corporate reporting.
o … We intend to supplement the responses we get with a number of dialogues with stakeholders in London, New York, Paris, Brussels and Asia and look to produce a preliminary report by the end of the year so as to coincide with the work of the Accounting for Sustainability Group to lobby the G20 for the creation of a new International Integrated Reporting Committee to oversee the development of a new reporting model. …
o See also
§ related article at RI Responsible Investor: Asset owners: corporate reporting project needs you! (7 July 2010)
· 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.)
· AICPA American Institute of Certified Public Accountants (USA) > e.g.
o Interest Areas >
§ Accounting & Auditing >
· Browse: By Topic:
o Enhanced Business Reporting (See also here - Enhanced Business Reporting Consortium – EBR 360)
§ Business, Industry & Government >
· Quick links:
o Sustainability >
· … While many large companies issue separate, or stand-alone sustainability reports, the trend is in the direction of integrated or connected reporting.
§ >>
· Sustainability and Sustainability Reporting FAQ (.pdf, 5 pp.)
· Browse: By Topic:
· Harvard University >>
o John F. Kennedy School of Government >>
§ 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 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).
§ Subsectors: Airlines, Automobiles, Banks, Conventional Electricity, Paper, Diversified REITs
§ Also about Integrating ESG Reporting into Financial Reporting - Sustainability Reporting as part of Form 10-K Report
§ See also
· related news: Report Calls for Mandatory Reporting of CSR Key Performance Indicators (7 July 2010)
o What we do > Advisory > Risk & Compliance > Internal Audit, Risk & Compliance Services >
§ Climate Change and Sustainability Services (CC&S) >
· Latest articles & publications >>
o Integrated reporting - Closing the loop of strategy (2010; .pdf has 16 pp.)
§ 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.
§ ... 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.
§ See also
· KPMG Netherlands' Sustainable Insight (.pdf, 13 pp.; Author: Barend van Bergen) e-newsletter (April 2010)
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