This article originally was published by CPA Canada, and would be of interest to those looking to learn about the three sets of voluntary reporting and related guidance: integrated reporting, sustainability reporting and ESG reporting. Access the original article, here.
The corporate landscape is changing. The demands from investors and other stakeholders for more transparency and information has pushed companies to voluntarily report on their priorities and plans on sustainability (environmental, social, economic) and their value creation over time.
CPA Canada’s brief is a great resource for those looking to gain an understanding on sustainability reporting, integrated reporting, and ESG reporting, specifically for U.S. filings.
Topics in the brief include:
- discussion of the evolving corporate reporting landscape in a Canadian and global context
- overview of the three types of voluntary reporting and reporting frameworks and guidance related to each type:
- sustainability reporting and the Global Reporting Initiative Guidelines
- integrated reporting and the International Integrated Reporting Council (IIRC) Integrated Reporting Framework
- environmental, social and governance disclosures in SEC filings and Sustainability Accounting Standards Board’s (SASB) Standards
