SlideShare ist ein Scribd-Unternehmen logo
1 von 27
Downloaden Sie, um offline zu lesen
Global Sustainability
Best Practices: GRI,
IIRC, SASB & the VRF
Dayana Mastura Baharudin
Global Reporting Initiative
(GRI)
• GRI (Global Reporting Initiative) is the independent,
international organization that helps businesses and
other organizations take responsibility for their
impacts, by providing them with the global common
language to communicate those impacts.
• GRI provide the world’s most widely used standards for
sustainability reporting – the GRI Standards.
• The GRI secretariat is headquartered in Amsterdam,
the Netherlands, and has a network of seven regional
hubs ensuring the support for organizations and
stakeholders worldwide.
GRI – Mission and History
• GRI envisions a sustainable future enabled by
transparency and open dialogue about impacts.
• This is a future in which reporting on impacts is
common practice by all organizations around the
world.
• As provider of world’s most widely used
sustainability disclosure standards, we are a
catalyst for that change.
GRI – Why, How & What
WHY
• GRI exists to help organizations be transparent and take responsibility for their
impacts so that we can create a sustainable future.
HOW
• GRI creates the global common language for organizations to report their
impacts. This enables informed dialogue and decision making around those
impacts.
WHAT
• We are the global standard setter for impact reporting.
• We follow an independent, multi-stakeholder process.
• We maintain the world’s most comprehensive sustainability reporting standards
• Our Standards are available as a free public good.
• GRI has governance bodies that oversee
the development of its Sustainability
Reporting Standards, and those that
oversee the engagement and
enhancement portions of its activities.
• All members of our governance bodies
contribute their time and expertise on a
voluntary basis.
GRI - Governance
GRI – Regional Hubs
• GRI has a network of seven regional hubs, strategically
located around the world, which advance reporting
and respond to the needs of local stakeholders at the
region and country level. Each hub is guided by
advisory groups that include high-level representation
from the region.
• The hubs are in Johannesburg (Africa), Singapore
(ASEAN), São Paulo (Brazil), Hong Kong (Greater China
Region), Bogota (Hispanic America), New York (North
America), and New Delhi (South Asia). All other regions
(including Europe) are supported from GRI’s global
secretariat in Amsterdam (The Netherlands).
GRI Standards
• The GRI Standards are a modular system of interconnected
standards. They allow organizations to publicly report the
impacts of their activities in a structured way that is
transparent to stakeholders and other interested parties.
• Any organization, large or small, public or private, from any
sector or location, can use the GRI Standards. Reporters,
stakeholders, and other information users draw on the Standards.
• Reporters within an organization use the Standards to report on
the organization’s impacts in a credible way that is comparable
over time and in relation to other organizations. The Standards
also help stakeholders
and other information users understand what is expected from an
organization to report on and use the information published by
organizations in various ways.
The Structure of the GRI Standards
• The GRI Standards are a modular system comprising
three series of Standards: the GRI Universal Standards,
the GRI Sector Standards, and the GRI Topic Standards.
Global Sustainability Best Practices - GRI, IIRC, SASB & VRF
• The GRI Universal Standards apply to all
organizations, and consist of the following:
• • GRI 1: Foundation 2021 (GRI 1) outlines the
purpose of the GRI Standards, clarifies critical
concepts,
and explains how to use the Standards. It lists
the requirements that an organization must
comply with to report in accordance with the
GRI Standards. It also specifies the principles –
such as accuracy, balance, and verifiability –
fundamental to good-quality reporting.
GRI Universal
Standards – GRI 1
• GRI 2: General Disclosures 2021 (GRI 2)
contains disclosures relating to details
about an organization’s structure and
reporting practices; activities and
workers; governance; strategy; policies;
practices; and stakeholder engagement.
These give insight into the
organization’s profile and scale, and
help in providing a context for
understanding an organization’s
impacts.
GRI Universal
Standards – GRI 2
• GRI 3: Material Topics 2021 (GRI 3)
explains the steps by which an
organization can determine the topics
most relevant to its impacts, its
material topics, and describes how the
Sector Standards are used in this
process. It also contains disclosures for
reporting its list of material topics; the
process by which the organization has
determined its material topics; and
how it manages each topic.
GRI Universal
Standards – GRI 3
GRI Sector Standards
• The GRI Sector Standards intend to increase the
quality, completeness, and consistency of reporting by organizations.
Standards will be developed for 40 sectors, starting with those with
the highest impact, such as oil and gas, agriculture, aquaculture, and
fishing.
• The Standards list topics that are likely to be material
for most organizations in a given sector, and indicate relevant
disclosures to report on these topics.
• If an applicable Sector Standard is available, an organization is
obliged (‘required’) to use it when reporting with the GRI Standards.
• Each Sector Standard consists of an initial section that gives an
overview of the sector’s characteristics, including the activities and
business relationships that can underpin its impacts.
GRI Topic Standards
• The GRI Topic Standards contain disclosures for providing
information on topics.
• Examples include Standards on waste, occupational
health and safety, and tax.
• Each Standard incorporates an overview of the topic and
disclosures specific to the topic and how an organization
manages its associated impacts.
• An organization selects those Topic Standards that
correspond to the material topics it has determined and
uses them for reporting.
Reporting using the GRI
standards
Sustainability Accounting
Standards Board (SASB)
• SASB Standards guide the disclosure of financially material
sustainability information by companies to their investors.
• Available for 77 industries, the Standards identify the subset of
environmental, social, and governance (ESG) issues most
relevant to financial performance in each industry.
• SASB Standards are maintained under the auspices of the Value
Reporting Foundation, a global nonprofit organization that offers
a comprehensive suite of resources designed to help businesses
and investors develop a shared understanding of enterprise
value—how it is created, preserved, or eroded.
• The resources—including Integrated Thinking Principles, the
Integrated Reporting Framework, and SASB Standards—can be
used alone or in combination, depending on business needs.
Global Sustainability Best Practices - GRI, IIRC, SASB & VRF
Global Sustainability Best Practices - GRI, IIRC, SASB & VRF
SASB Reporters
International Integrated
Reporting Council (IIRC)
• The International Integrated
Reporting Council (IIRC) is a global
coalition of regulators, investors,
companies, standard setters, the
accounting profession and NGOs.
Together, this coalition shares the
view that communication about value
creation should be the next step in
the evolution of corporate reporting.
• The International <IR> Framework has
been developed to meet this need
and provide a foundation for the
future.
An Integrated Report
• The primary purpose of an integrated report is to
explain to providers of financial capital how an
organization creates value over time. An integrated
report benefits all stakeholders interested in an
organization’s ability to create value over time,
including employees, customers, suppliers, business
partners, local communities, legislators, regulators
and policy-makers.
Global Sustainability Best Practices - GRI, IIRC, SASB & VRF
• An integrated report includes the following eight Content
Elements, answering the question posed below for each:
• A Organizational overview and external environment
• B Governance
• C Business model
• D Risks and opportunities
• E Strategy and resource allocation
• F Performance
• G Outlook
• H Basis of preparation and presentation
• and in doing so, takes account of: I General reporting
guidance
8 Content Elements:
The Integrated Report
IIRC and SASB announce intent to merge in June
2021
The Merger of the iirc and the sasb on 9 June 2021
The Value Reporting Foundation (VRF)
Global Sustainability Best Practices - GRI, IIRC, SASB & VRF

Weitere ähnliche Inhalte

Was ist angesagt?

Sustainability Reporting
Sustainability ReportingSustainability Reporting
Sustainability ReportingRSM GC
 
Sustainability report briefing 2017
Sustainability report briefing 2017Sustainability report briefing 2017
Sustainability report briefing 2017c4spam
 
What is ESG Reporting by Mark Horoszowski, MovingWorlds - July 2022 - Slidesh...
What is ESG Reporting by Mark Horoszowski, MovingWorlds - July 2022 - Slidesh...What is ESG Reporting by Mark Horoszowski, MovingWorlds - July 2022 - Slidesh...
What is ESG Reporting by Mark Horoszowski, MovingWorlds - July 2022 - Slidesh...Mark Horoszowski
 
Sustainability Reporting- Business Ethics
Sustainability Reporting- Business EthicsSustainability Reporting- Business Ethics
Sustainability Reporting- Business Ethicsshrinivas kulkarni
 
Corporate Governance, Stakeholder value approach and relevant theories
Corporate Governance, Stakeholder value approach and relevant theoriesCorporate Governance, Stakeholder value approach and relevant theories
Corporate Governance, Stakeholder value approach and relevant theoriesSatish Bidgar
 
How to align a Robust Materiality Assessment with Corporate Strategy and Target?
How to align a Robust Materiality Assessment with Corporate Strategy and Target?How to align a Robust Materiality Assessment with Corporate Strategy and Target?
How to align a Robust Materiality Assessment with Corporate Strategy and Target?PECB
 
Navigating the World of ESG Investing
Navigating the World of ESG InvestingNavigating the World of ESG Investing
Navigating the World of ESG InvestingNICSA
 
A study of carbon credit accounting
A study of carbon credit accountingA study of carbon credit accounting
A study of carbon credit accountingPrashant Arsul
 
TCFD Good Practice Handbook Webinar Slides
TCFD Good Practice Handbook Webinar SlidesTCFD Good Practice Handbook Webinar Slides
TCFD Good Practice Handbook Webinar SlidesCDSB
 
Transparency International organization
Transparency International organizationTransparency International organization
Transparency International organizationYousuf Razzaq
 
Understanding Double Materiality and the Two-Pillar Reporting System - Matthe...
Understanding Double Materiality and the Two-Pillar Reporting System - Matthe...Understanding Double Materiality and the Two-Pillar Reporting System - Matthe...
Understanding Double Materiality and the Two-Pillar Reporting System - Matthe...GreenBiz Group
 
global reporting initiative & sustainability reporting
global reporting initiative & sustainability reportingglobal reporting initiative & sustainability reporting
global reporting initiative & sustainability reportingNidhi Mathai
 
Corporate Sustainability Reporting
Corporate Sustainability ReportingCorporate Sustainability Reporting
Corporate Sustainability ReportingECC International
 

Was ist angesagt? (20)

Csr gri framework
Csr  gri frameworkCsr  gri framework
Csr gri framework
 
La norma ISO 20400 sugli acquisti sostenibili
La norma ISO 20400 sugli acquisti sostenibiliLa norma ISO 20400 sugli acquisti sostenibili
La norma ISO 20400 sugli acquisti sostenibili
 
Sustainability Reporting
Sustainability ReportingSustainability Reporting
Sustainability Reporting
 
Sustainability report briefing 2017
Sustainability report briefing 2017Sustainability report briefing 2017
Sustainability report briefing 2017
 
ESG Framework.pptx
ESG Framework.pptxESG Framework.pptx
ESG Framework.pptx
 
G 8
G 8G 8
G 8
 
What is ESG Reporting by Mark Horoszowski, MovingWorlds - July 2022 - Slidesh...
What is ESG Reporting by Mark Horoszowski, MovingWorlds - July 2022 - Slidesh...What is ESG Reporting by Mark Horoszowski, MovingWorlds - July 2022 - Slidesh...
What is ESG Reporting by Mark Horoszowski, MovingWorlds - July 2022 - Slidesh...
 
Sustainability Reporting- Business Ethics
Sustainability Reporting- Business EthicsSustainability Reporting- Business Ethics
Sustainability Reporting- Business Ethics
 
Corporate Governance, Stakeholder value approach and relevant theories
Corporate Governance, Stakeholder value approach and relevant theoriesCorporate Governance, Stakeholder value approach and relevant theories
Corporate Governance, Stakeholder value approach and relevant theories
 
How to align a Robust Materiality Assessment with Corporate Strategy and Target?
How to align a Robust Materiality Assessment with Corporate Strategy and Target?How to align a Robust Materiality Assessment with Corporate Strategy and Target?
How to align a Robust Materiality Assessment with Corporate Strategy and Target?
 
Navigating the World of ESG Investing
Navigating the World of ESG InvestingNavigating the World of ESG Investing
Navigating the World of ESG Investing
 
A study of carbon credit accounting
A study of carbon credit accountingA study of carbon credit accounting
A study of carbon credit accounting
 
Green Bond.pptx
Green Bond.pptxGreen Bond.pptx
Green Bond.pptx
 
TCFD Good Practice Handbook Webinar Slides
TCFD Good Practice Handbook Webinar SlidesTCFD Good Practice Handbook Webinar Slides
TCFD Good Practice Handbook Webinar Slides
 
Transparency International organization
Transparency International organizationTransparency International organization
Transparency International organization
 
Integrated Reporting
Integrated ReportingIntegrated Reporting
Integrated Reporting
 
Overview on sustainability reporting
Overview on sustainability reportingOverview on sustainability reporting
Overview on sustainability reporting
 
Understanding Double Materiality and the Two-Pillar Reporting System - Matthe...
Understanding Double Materiality and the Two-Pillar Reporting System - Matthe...Understanding Double Materiality and the Two-Pillar Reporting System - Matthe...
Understanding Double Materiality and the Two-Pillar Reporting System - Matthe...
 
global reporting initiative & sustainability reporting
global reporting initiative & sustainability reportingglobal reporting initiative & sustainability reporting
global reporting initiative & sustainability reporting
 
Corporate Sustainability Reporting
Corporate Sustainability ReportingCorporate Sustainability Reporting
Corporate Sustainability Reporting
 

Ähnlich wie Global Sustainability Best Practices - GRI, IIRC, SASB & VRF

What is the global reporting initiative?
What is the global reporting initiative?What is the global reporting initiative?
What is the global reporting initiative?dean771100
 
A Guide to ESG Standards and Frameworks.pdf
A Guide to ESG Standards and Frameworks.pdfA Guide to ESG Standards and Frameworks.pdf
A Guide to ESG Standards and Frameworks.pdfRamanIyer12
 
Prominence of stakeholders in designing sustainability reporting practices ba...
Prominence of stakeholders in designing sustainability reporting practices ba...Prominence of stakeholders in designing sustainability reporting practices ba...
Prominence of stakeholders in designing sustainability reporting practices ba...IAEME Publication
 
Slideshareersion strategic report regulations guidance for companies and inv...
Slideshareersion strategic report regulations  guidance for companies and inv...Slideshareersion strategic report regulations  guidance for companies and inv...
Slideshareersion strategic report regulations guidance for companies and inv...Ardea International
 
Sustainability and integrated reporting
Sustainability and integrated reportingSustainability and integrated reporting
Sustainability and integrated reportingArthik Davianti
 
Introductory guide to the ISO 20121 Event Sustainability Management System fo...
Introductory guide to the ISO 20121 Event Sustainability Management System fo...Introductory guide to the ISO 20121 Event Sustainability Management System fo...
Introductory guide to the ISO 20121 Event Sustainability Management System fo...iCompli_Sustainability
 
International organization for standardization
International organization for standardization International organization for standardization
International organization for standardization Chirag Tewari
 
The Sustainability Content of Integrated Reports - A Survey of Pioneers (iNu...
The Sustainability Content of Integrated Reports -  A Survey of Pioneers (iNu...The Sustainability Content of Integrated Reports -  A Survey of Pioneers (iNu...
The Sustainability Content of Integrated Reports - A Survey of Pioneers (iNu...APEX Global
 
The Sustainability Content of Integrated Reports (iNugget Issue Aug 18-24, 2014)
The Sustainability Content of Integrated Reports (iNugget Issue Aug 18-24, 2014)The Sustainability Content of Integrated Reports (iNugget Issue Aug 18-24, 2014)
The Sustainability Content of Integrated Reports (iNugget Issue Aug 18-24, 2014)APEX Global
 
G_A_sustainability_-_what_matters_-FULL_REPORT
G_A_sustainability_-_what_matters_-FULL_REPORTG_A_sustainability_-_what_matters_-FULL_REPORT
G_A_sustainability_-_what_matters_-FULL_REPORTLaura Ana Jardieanu
 
Loras College 2014 Business Analytics Symposium | Margie Flynn: Measuring Sus...
Loras College 2014 Business Analytics Symposium | Margie Flynn: Measuring Sus...Loras College 2014 Business Analytics Symposium | Margie Flynn: Measuring Sus...
Loras College 2014 Business Analytics Symposium | Margie Flynn: Measuring Sus...Cartegraph
 
How we deliver excellence in reporting based on the GRI Standards
How we deliver excellence in reporting based on the GRI StandardsHow we deliver excellence in reporting based on the GRI Standards
How we deliver excellence in reporting based on the GRI StandardsSustainability Knowledge Group
 
GRI Latest Sustainability Reporting Trends 2013
GRI Latest Sustainability Reporting Trends 2013GRI Latest Sustainability Reporting Trends 2013
GRI Latest Sustainability Reporting Trends 2013Mike Wallace
 

Ähnlich wie Global Sustainability Best Practices - GRI, IIRC, SASB & VRF (20)

What is the global reporting initiative?
What is the global reporting initiative?What is the global reporting initiative?
What is the global reporting initiative?
 
A Guide to ESG Standards and Frameworks.pdf
A Guide to ESG Standards and Frameworks.pdfA Guide to ESG Standards and Frameworks.pdf
A Guide to ESG Standards and Frameworks.pdf
 
Sustainability reporting
Sustainability reporting Sustainability reporting
Sustainability reporting
 
Prominence of stakeholders in designing sustainability reporting practices ba...
Prominence of stakeholders in designing sustainability reporting practices ba...Prominence of stakeholders in designing sustainability reporting practices ba...
Prominence of stakeholders in designing sustainability reporting practices ba...
 
GRI and SASB Reporting Standards: Working Together
GRI and SASB Reporting Standards: Working TogetherGRI and SASB Reporting Standards: Working Together
GRI and SASB Reporting Standards: Working Together
 
Slideshareersion strategic report regulations guidance for companies and inv...
Slideshareersion strategic report regulations  guidance for companies and inv...Slideshareersion strategic report regulations  guidance for companies and inv...
Slideshareersion strategic report regulations guidance for companies and inv...
 
Sustainability and integrated reporting
Sustainability and integrated reportingSustainability and integrated reporting
Sustainability and integrated reporting
 
Lunch and Learn: GRI
Lunch and Learn: GRILunch and Learn: GRI
Lunch and Learn: GRI
 
Introductory guide to the ISO 20121 Event Sustainability Management System fo...
Introductory guide to the ISO 20121 Event Sustainability Management System fo...Introductory guide to the ISO 20121 Event Sustainability Management System fo...
Introductory guide to the ISO 20121 Event Sustainability Management System fo...
 
International organization for standardization
International organization for standardization International organization for standardization
International organization for standardization
 
Social accounting
Social accountingSocial accounting
Social accounting
 
The Sustainability Content of Integrated Reports - A Survey of Pioneers (iNu...
The Sustainability Content of Integrated Reports -  A Survey of Pioneers (iNu...The Sustainability Content of Integrated Reports -  A Survey of Pioneers (iNu...
The Sustainability Content of Integrated Reports - A Survey of Pioneers (iNu...
 
The Sustainability Content of Integrated Reports (iNugget Issue Aug 18-24, 2014)
The Sustainability Content of Integrated Reports (iNugget Issue Aug 18-24, 2014)The Sustainability Content of Integrated Reports (iNugget Issue Aug 18-24, 2014)
The Sustainability Content of Integrated Reports (iNugget Issue Aug 18-24, 2014)
 
G_A_sustainability_-_what_matters_-FULL_REPORT
G_A_sustainability_-_what_matters_-FULL_REPORTG_A_sustainability_-_what_matters_-FULL_REPORT
G_A_sustainability_-_what_matters_-FULL_REPORT
 
Reporting on Community Relations, Investment and Development
Reporting on Community Relations, Investment and DevelopmentReporting on Community Relations, Investment and Development
Reporting on Community Relations, Investment and Development
 
Loras College 2014 Business Analytics Symposium | Margie Flynn: Measuring Sus...
Loras College 2014 Business Analytics Symposium | Margie Flynn: Measuring Sus...Loras College 2014 Business Analytics Symposium | Margie Flynn: Measuring Sus...
Loras College 2014 Business Analytics Symposium | Margie Flynn: Measuring Sus...
 
Global Trends in Sustainability & Reporting, October 2013
Global Trends in Sustainability & Reporting, October 2013Global Trends in Sustainability & Reporting, October 2013
Global Trends in Sustainability & Reporting, October 2013
 
Integrated reporting a south african story
Integrated reporting   a south african storyIntegrated reporting   a south african story
Integrated reporting a south african story
 
How we deliver excellence in reporting based on the GRI Standards
How we deliver excellence in reporting based on the GRI StandardsHow we deliver excellence in reporting based on the GRI Standards
How we deliver excellence in reporting based on the GRI Standards
 
GRI Latest Sustainability Reporting Trends 2013
GRI Latest Sustainability Reporting Trends 2013GRI Latest Sustainability Reporting Trends 2013
GRI Latest Sustainability Reporting Trends 2013
 

Mehr von Dayana Mastura FCCA CA

Critical Mass Theory (Inclusive of MCCG 2021 revision) ~ Theories of Corporat...
Critical Mass Theory (Inclusive of MCCG 2021 revision) ~ Theories of Corporat...Critical Mass Theory (Inclusive of MCCG 2021 revision) ~ Theories of Corporat...
Critical Mass Theory (Inclusive of MCCG 2021 revision) ~ Theories of Corporat...Dayana Mastura FCCA CA
 
Tokenism @ Token Status Theory: Theories of Corporate Governance Series
Tokenism @ Token Status Theory: Theories of Corporate Governance SeriesTokenism @ Token Status Theory: Theories of Corporate Governance Series
Tokenism @ Token Status Theory: Theories of Corporate Governance SeriesDayana Mastura FCCA CA
 
Malaysian Code of Corporate Governance MCCG 2017 - Principle C _INTEGRITY IN ...
Malaysian Code of Corporate Governance MCCG 2017 - Principle C _INTEGRITY IN ...Malaysian Code of Corporate Governance MCCG 2017 - Principle C _INTEGRITY IN ...
Malaysian Code of Corporate Governance MCCG 2017 - Principle C _INTEGRITY IN ...Dayana Mastura FCCA CA
 
Malaysian Code of Corporate Governance MCCG 2017 Principle C _INTEGRITY IN CO...
Malaysian Code of Corporate Governance MCCG 2017 Principle C _INTEGRITY IN CO...Malaysian Code of Corporate Governance MCCG 2017 Principle C _INTEGRITY IN CO...
Malaysian Code of Corporate Governance MCCG 2017 Principle C _INTEGRITY IN CO...Dayana Mastura FCCA CA
 
Malaysian Code of Corporate Governance 2017 (MCCG2017): Principle B - Effecti...
Malaysian Code of Corporate Governance 2017 (MCCG2017): Principle B - Effecti...Malaysian Code of Corporate Governance 2017 (MCCG2017): Principle B - Effecti...
Malaysian Code of Corporate Governance 2017 (MCCG2017): Principle B - Effecti...Dayana Mastura FCCA CA
 
Malaysian Code of Corporate Governance 2017 (MCCG 2017) Principle B: Effectiv...
Malaysian Code of Corporate Governance 2017 (MCCG 2017) Principle B: Effectiv...Malaysian Code of Corporate Governance 2017 (MCCG 2017) Principle B: Effectiv...
Malaysian Code of Corporate Governance 2017 (MCCG 2017) Principle B: Effectiv...Dayana Mastura FCCA CA
 
Corporate Governance - Malaysian Code of Corporate Governance - MCCG 2017: Pr...
Corporate Governance - Malaysian Code of Corporate Governance - MCCG 2017: Pr...Corporate Governance - Malaysian Code of Corporate Governance - MCCG 2017: Pr...
Corporate Governance - Malaysian Code of Corporate Governance - MCCG 2017: Pr...Dayana Mastura FCCA CA
 
Corporate Governance_MCCG 2017 Principle A - Board Composition
Corporate Governance_MCCG 2017 Principle A - Board CompositionCorporate Governance_MCCG 2017 Principle A - Board Composition
Corporate Governance_MCCG 2017 Principle A - Board CompositionDayana Mastura FCCA CA
 
Corporate Governance: MCCG 2017 - Principle A: Board Responsibilities
Corporate Governance: MCCG 2017 - Principle A: Board ResponsibilitiesCorporate Governance: MCCG 2017 - Principle A: Board Responsibilities
Corporate Governance: MCCG 2017 - Principle A: Board ResponsibilitiesDayana Mastura FCCA CA
 
The Robots are coming for the Accountancy Profession - Top 10 Robotic Process...
The Robots are coming for the Accountancy Profession - Top 10 Robotic Process...The Robots are coming for the Accountancy Profession - Top 10 Robotic Process...
The Robots are coming for the Accountancy Profession - Top 10 Robotic Process...Dayana Mastura FCCA CA
 
Data Analytics for Accounting - Financial Statement Analytics
Data Analytics for Accounting -  Financial Statement AnalyticsData Analytics for Accounting -  Financial Statement Analytics
Data Analytics for Accounting - Financial Statement AnalyticsDayana Mastura FCCA CA
 
Corporate Governance Impact on the Quadruple Bottom-Line (QBL) towards Firm P...
Corporate Governance Impact on the Quadruple Bottom-Line (QBL) towards Firm P...Corporate Governance Impact on the Quadruple Bottom-Line (QBL) towards Firm P...
Corporate Governance Impact on the Quadruple Bottom-Line (QBL) towards Firm P...Dayana Mastura FCCA CA
 
Governance Disclosure Analysis within the Annual Reports towards Firm Perform...
Governance Disclosure Analysis within the Annual Reports towards Firm Perform...Governance Disclosure Analysis within the Annual Reports towards Firm Perform...
Governance Disclosure Analysis within the Annual Reports towards Firm Perform...Dayana Mastura FCCA CA
 
Sustainability Accounting Practices within the Malaysian Oil and Gas Industry...
Sustainability Accounting Practices within the Malaysian Oil and Gas Industry...Sustainability Accounting Practices within the Malaysian Oil and Gas Industry...
Sustainability Accounting Practices within the Malaysian Oil and Gas Industry...Dayana Mastura FCCA CA
 
AAMC2019 - Integrated Reporting's 6 Capitals Scoring Index Towards Firm Finan...
AAMC2019 - Integrated Reporting's 6 Capitals Scoring Index Towards Firm Finan...AAMC2019 - Integrated Reporting's 6 Capitals Scoring Index Towards Firm Finan...
AAMC2019 - Integrated Reporting's 6 Capitals Scoring Index Towards Firm Finan...Dayana Mastura FCCA CA
 
Sustainability Accounting and Reporting - Social Cost of Carbon
Sustainability Accounting and Reporting -  Social Cost of CarbonSustainability Accounting and Reporting -  Social Cost of Carbon
Sustainability Accounting and Reporting - Social Cost of CarbonDayana Mastura FCCA CA
 
Corporate Social Responsibility Reporting within the Malaysian Oil and Gas In...
Corporate Social Responsibility Reporting within the Malaysian Oil and Gas In...Corporate Social Responsibility Reporting within the Malaysian Oil and Gas In...
Corporate Social Responsibility Reporting within the Malaysian Oil and Gas In...Dayana Mastura FCCA CA
 
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices ...
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices ...Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices ...
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices ...Dayana Mastura FCCA CA
 

Mehr von Dayana Mastura FCCA CA (20)

Critical Mass Theory (Inclusive of MCCG 2021 revision) ~ Theories of Corporat...
Critical Mass Theory (Inclusive of MCCG 2021 revision) ~ Theories of Corporat...Critical Mass Theory (Inclusive of MCCG 2021 revision) ~ Theories of Corporat...
Critical Mass Theory (Inclusive of MCCG 2021 revision) ~ Theories of Corporat...
 
Tokenism @ Token Status Theory: Theories of Corporate Governance Series
Tokenism @ Token Status Theory: Theories of Corporate Governance SeriesTokenism @ Token Status Theory: Theories of Corporate Governance Series
Tokenism @ Token Status Theory: Theories of Corporate Governance Series
 
MCCG 2012 vs MCCG 2017 : A Comparison
MCCG 2012 vs MCCG 2017 : A ComparisonMCCG 2012 vs MCCG 2017 : A Comparison
MCCG 2012 vs MCCG 2017 : A Comparison
 
Malaysian Code of Corporate Governance MCCG 2017 - Principle C _INTEGRITY IN ...
Malaysian Code of Corporate Governance MCCG 2017 - Principle C _INTEGRITY IN ...Malaysian Code of Corporate Governance MCCG 2017 - Principle C _INTEGRITY IN ...
Malaysian Code of Corporate Governance MCCG 2017 - Principle C _INTEGRITY IN ...
 
Malaysian Code of Corporate Governance MCCG 2017 Principle C _INTEGRITY IN CO...
Malaysian Code of Corporate Governance MCCG 2017 Principle C _INTEGRITY IN CO...Malaysian Code of Corporate Governance MCCG 2017 Principle C _INTEGRITY IN CO...
Malaysian Code of Corporate Governance MCCG 2017 Principle C _INTEGRITY IN CO...
 
Malaysian Code of Corporate Governance 2017 (MCCG2017): Principle B - Effecti...
Malaysian Code of Corporate Governance 2017 (MCCG2017): Principle B - Effecti...Malaysian Code of Corporate Governance 2017 (MCCG2017): Principle B - Effecti...
Malaysian Code of Corporate Governance 2017 (MCCG2017): Principle B - Effecti...
 
Malaysian Code of Corporate Governance 2017 (MCCG 2017) Principle B: Effectiv...
Malaysian Code of Corporate Governance 2017 (MCCG 2017) Principle B: Effectiv...Malaysian Code of Corporate Governance 2017 (MCCG 2017) Principle B: Effectiv...
Malaysian Code of Corporate Governance 2017 (MCCG 2017) Principle B: Effectiv...
 
Corporate Governance - Malaysian Code of Corporate Governance - MCCG 2017: Pr...
Corporate Governance - Malaysian Code of Corporate Governance - MCCG 2017: Pr...Corporate Governance - Malaysian Code of Corporate Governance - MCCG 2017: Pr...
Corporate Governance - Malaysian Code of Corporate Governance - MCCG 2017: Pr...
 
Corporate Governance_MCCG 2017 Principle A - Board Composition
Corporate Governance_MCCG 2017 Principle A - Board CompositionCorporate Governance_MCCG 2017 Principle A - Board Composition
Corporate Governance_MCCG 2017 Principle A - Board Composition
 
Corporate Governance: MCCG 2017 - Principle A: Board Responsibilities
Corporate Governance: MCCG 2017 - Principle A: Board ResponsibilitiesCorporate Governance: MCCG 2017 - Principle A: Board Responsibilities
Corporate Governance: MCCG 2017 - Principle A: Board Responsibilities
 
The Robots are coming for the Accountancy Profession - Top 10 Robotic Process...
The Robots are coming for the Accountancy Profession - Top 10 Robotic Process...The Robots are coming for the Accountancy Profession - Top 10 Robotic Process...
The Robots are coming for the Accountancy Profession - Top 10 Robotic Process...
 
Data Analytics for Accounting - Financial Statement Analytics
Data Analytics for Accounting -  Financial Statement AnalyticsData Analytics for Accounting -  Financial Statement Analytics
Data Analytics for Accounting - Financial Statement Analytics
 
Corporate Governance Impact on the Quadruple Bottom-Line (QBL) towards Firm P...
Corporate Governance Impact on the Quadruple Bottom-Line (QBL) towards Firm P...Corporate Governance Impact on the Quadruple Bottom-Line (QBL) towards Firm P...
Corporate Governance Impact on the Quadruple Bottom-Line (QBL) towards Firm P...
 
Governance Disclosure Analysis within the Annual Reports towards Firm Perform...
Governance Disclosure Analysis within the Annual Reports towards Firm Perform...Governance Disclosure Analysis within the Annual Reports towards Firm Perform...
Governance Disclosure Analysis within the Annual Reports towards Firm Perform...
 
Sustainability Accounting Practices within the Malaysian Oil and Gas Industry...
Sustainability Accounting Practices within the Malaysian Oil and Gas Industry...Sustainability Accounting Practices within the Malaysian Oil and Gas Industry...
Sustainability Accounting Practices within the Malaysian Oil and Gas Industry...
 
AAMC2019 - Integrated Reporting's 6 Capitals Scoring Index Towards Firm Finan...
AAMC2019 - Integrated Reporting's 6 Capitals Scoring Index Towards Firm Finan...AAMC2019 - Integrated Reporting's 6 Capitals Scoring Index Towards Firm Finan...
AAMC2019 - Integrated Reporting's 6 Capitals Scoring Index Towards Firm Finan...
 
Sustainability Accounting and Reporting - Social Cost of Carbon
Sustainability Accounting and Reporting -  Social Cost of CarbonSustainability Accounting and Reporting -  Social Cost of Carbon
Sustainability Accounting and Reporting - Social Cost of Carbon
 
Corporate Social Responsibility Reporting within the Malaysian Oil and Gas In...
Corporate Social Responsibility Reporting within the Malaysian Oil and Gas In...Corporate Social Responsibility Reporting within the Malaysian Oil and Gas In...
Corporate Social Responsibility Reporting within the Malaysian Oil and Gas In...
 
Environmental Audit
Environmental AuditEnvironmental Audit
Environmental Audit
 
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices ...
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices ...Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices ...
Corporate Reporting – Disclosure Analysis CSR_TBL_ESG_Sustainability Indices ...
 

Kürzlich hochgeladen

Monthly Market Risk Update: March 2024 [SlideShare]
Monthly Market Risk Update: March 2024 [SlideShare]Monthly Market Risk Update: March 2024 [SlideShare]
Monthly Market Risk Update: March 2024 [SlideShare]Commonwealth
 
The Power Laws of Bitcoin: How can an S-curve be a power law?
The Power Laws of Bitcoin: How can an S-curve be a power law?The Power Laws of Bitcoin: How can an S-curve be a power law?
The Power Laws of Bitcoin: How can an S-curve be a power law?Stephen Perrenod
 
Sarlat Advisory - Corporate Brochure - 2024
Sarlat Advisory - Corporate Brochure - 2024Sarlat Advisory - Corporate Brochure - 2024
Sarlat Advisory - Corporate Brochure - 2024Guillaume Ⓥ Sarlat
 
Stock Market Brief Deck for 3/22/2024.pdf
Stock Market Brief Deck for 3/22/2024.pdfStock Market Brief Deck for 3/22/2024.pdf
Stock Market Brief Deck for 3/22/2024.pdfMichael Silva
 
RWA Report 2024: Rise of Real-World Assets in Crypto | CoinGecko
RWA Report 2024: Rise of Real-World Assets in Crypto | CoinGeckoRWA Report 2024: Rise of Real-World Assets in Crypto | CoinGecko
RWA Report 2024: Rise of Real-World Assets in Crypto | CoinGeckoCoinGecko
 
Stock Market Brief Deck for March 26.pdf
Stock Market Brief Deck for March 26.pdfStock Market Brief Deck for March 26.pdf
Stock Market Brief Deck for March 26.pdfMichael Silva
 
ACCOUNTING FOR BUSINESS.II BRANCH ACCOUNTS NOTES
ACCOUNTING FOR BUSINESS.II BRANCH ACCOUNTS NOTESACCOUNTING FOR BUSINESS.II BRANCH ACCOUNTS NOTES
ACCOUNTING FOR BUSINESS.II BRANCH ACCOUNTS NOTESKumarJayaraman3
 
Contracts with Interdependent Preferences
Contracts with Interdependent PreferencesContracts with Interdependent Preferences
Contracts with Interdependent PreferencesGRAPE
 
Buy and Sell Urban Tots unlisted shares.pptx
Buy and Sell Urban Tots unlisted shares.pptxBuy and Sell Urban Tots unlisted shares.pptx
Buy and Sell Urban Tots unlisted shares.pptxPrecize Formely Leadoff
 
Stock Market Brief Deck for March 19 2024.pdf
Stock Market Brief Deck for March 19 2024.pdfStock Market Brief Deck for March 19 2024.pdf
Stock Market Brief Deck for March 19 2024.pdfMichael Silva
 
2024.03 Strategic Resources Presentation
2024.03 Strategic Resources Presentation2024.03 Strategic Resources Presentation
2024.03 Strategic Resources PresentationAdnet Communications
 
Work and Pensions report into UK corporate DB funding
Work and Pensions report into UK corporate DB fundingWork and Pensions report into UK corporate DB funding
Work and Pensions report into UK corporate DB fundingHenry Tapper
 
Taipei, A Hidden Jewel in East Asia - PR Strategy for Tourism
Taipei, A Hidden Jewel in East Asia - PR Strategy for TourismTaipei, A Hidden Jewel in East Asia - PR Strategy for Tourism
Taipei, A Hidden Jewel in East Asia - PR Strategy for TourismBrian Lin
 
The unequal battle of inflation and the appropriate sustainable solution | Eu...
The unequal battle of inflation and the appropriate sustainable solution | Eu...The unequal battle of inflation and the appropriate sustainable solution | Eu...
The unequal battle of inflation and the appropriate sustainable solution | Eu...Antonis Zairis
 
Hungarys economy made by Robert Miklos
Hungarys economy   made by Robert MiklosHungarys economy   made by Robert Miklos
Hungarys economy made by Robert Miklosbeduinpower135
 
India Economic Survey Complete for the year of 2022 to 2023
India Economic Survey Complete for the year of 2022 to 2023India Economic Survey Complete for the year of 2022 to 2023
India Economic Survey Complete for the year of 2022 to 2023SkillCircle
 
Mphasis - Schwab Newsletter PDF - Sample 8707
Mphasis - Schwab Newsletter PDF - Sample 8707Mphasis - Schwab Newsletter PDF - Sample 8707
Mphasis - Schwab Newsletter PDF - Sample 8707harshan90
 
LIC PRIVATISATION its a bane or boon.pptx
LIC PRIVATISATION its a bane or boon.pptxLIC PRIVATISATION its a bane or boon.pptx
LIC PRIVATISATION its a bane or boon.pptxsonamyadav7097
 

Kürzlich hochgeladen (20)

Monthly Market Risk Update: March 2024 [SlideShare]
Monthly Market Risk Update: March 2024 [SlideShare]Monthly Market Risk Update: March 2024 [SlideShare]
Monthly Market Risk Update: March 2024 [SlideShare]
 
The Power Laws of Bitcoin: How can an S-curve be a power law?
The Power Laws of Bitcoin: How can an S-curve be a power law?The Power Laws of Bitcoin: How can an S-curve be a power law?
The Power Laws of Bitcoin: How can an S-curve be a power law?
 
Sarlat Advisory - Corporate Brochure - 2024
Sarlat Advisory - Corporate Brochure - 2024Sarlat Advisory - Corporate Brochure - 2024
Sarlat Advisory - Corporate Brochure - 2024
 
New Monthly Enterprises Survey. Issue 21. (01.2024) Ukrainian Business in War...
New Monthly Enterprises Survey. Issue 21. (01.2024) Ukrainian Business in War...New Monthly Enterprises Survey. Issue 21. (01.2024) Ukrainian Business in War...
New Monthly Enterprises Survey. Issue 21. (01.2024) Ukrainian Business in War...
 
Stock Market Brief Deck for 3/22/2024.pdf
Stock Market Brief Deck for 3/22/2024.pdfStock Market Brief Deck for 3/22/2024.pdf
Stock Market Brief Deck for 3/22/2024.pdf
 
RWA Report 2024: Rise of Real-World Assets in Crypto | CoinGecko
RWA Report 2024: Rise of Real-World Assets in Crypto | CoinGeckoRWA Report 2024: Rise of Real-World Assets in Crypto | CoinGecko
RWA Report 2024: Rise of Real-World Assets in Crypto | CoinGecko
 
Stock Market Brief Deck for March 26.pdf
Stock Market Brief Deck for March 26.pdfStock Market Brief Deck for March 26.pdf
Stock Market Brief Deck for March 26.pdf
 
ACCOUNTING FOR BUSINESS.II BRANCH ACCOUNTS NOTES
ACCOUNTING FOR BUSINESS.II BRANCH ACCOUNTS NOTESACCOUNTING FOR BUSINESS.II BRANCH ACCOUNTS NOTES
ACCOUNTING FOR BUSINESS.II BRANCH ACCOUNTS NOTES
 
Contracts with Interdependent Preferences
Contracts with Interdependent PreferencesContracts with Interdependent Preferences
Contracts with Interdependent Preferences
 
Buy and Sell Urban Tots unlisted shares.pptx
Buy and Sell Urban Tots unlisted shares.pptxBuy and Sell Urban Tots unlisted shares.pptx
Buy and Sell Urban Tots unlisted shares.pptx
 
Stock Market Brief Deck for March 19 2024.pdf
Stock Market Brief Deck for March 19 2024.pdfStock Market Brief Deck for March 19 2024.pdf
Stock Market Brief Deck for March 19 2024.pdf
 
2024.03 Strategic Resources Presentation
2024.03 Strategic Resources Presentation2024.03 Strategic Resources Presentation
2024.03 Strategic Resources Presentation
 
Work and Pensions report into UK corporate DB funding
Work and Pensions report into UK corporate DB fundingWork and Pensions report into UK corporate DB funding
Work and Pensions report into UK corporate DB funding
 
Taipei, A Hidden Jewel in East Asia - PR Strategy for Tourism
Taipei, A Hidden Jewel in East Asia - PR Strategy for TourismTaipei, A Hidden Jewel in East Asia - PR Strategy for Tourism
Taipei, A Hidden Jewel in East Asia - PR Strategy for Tourism
 
The unequal battle of inflation and the appropriate sustainable solution | Eu...
The unequal battle of inflation and the appropriate sustainable solution | Eu...The unequal battle of inflation and the appropriate sustainable solution | Eu...
The unequal battle of inflation and the appropriate sustainable solution | Eu...
 
Hungarys economy made by Robert Miklos
Hungarys economy   made by Robert MiklosHungarys economy   made by Robert Miklos
Hungarys economy made by Robert Miklos
 
India Economic Survey Complete for the year of 2022 to 2023
India Economic Survey Complete for the year of 2022 to 2023India Economic Survey Complete for the year of 2022 to 2023
India Economic Survey Complete for the year of 2022 to 2023
 
Effects & Policies Of Bank Consolidation
Effects & Policies Of Bank ConsolidationEffects & Policies Of Bank Consolidation
Effects & Policies Of Bank Consolidation
 
Mphasis - Schwab Newsletter PDF - Sample 8707
Mphasis - Schwab Newsletter PDF - Sample 8707Mphasis - Schwab Newsletter PDF - Sample 8707
Mphasis - Schwab Newsletter PDF - Sample 8707
 
LIC PRIVATISATION its a bane or boon.pptx
LIC PRIVATISATION its a bane or boon.pptxLIC PRIVATISATION its a bane or boon.pptx
LIC PRIVATISATION its a bane or boon.pptx
 

Global Sustainability Best Practices - GRI, IIRC, SASB & VRF

  • 1. Global Sustainability Best Practices: GRI, IIRC, SASB & the VRF Dayana Mastura Baharudin
  • 2. Global Reporting Initiative (GRI) • GRI (Global Reporting Initiative) is the independent, international organization that helps businesses and other organizations take responsibility for their impacts, by providing them with the global common language to communicate those impacts. • GRI provide the world’s most widely used standards for sustainability reporting – the GRI Standards. • The GRI secretariat is headquartered in Amsterdam, the Netherlands, and has a network of seven regional hubs ensuring the support for organizations and stakeholders worldwide.
  • 3. GRI – Mission and History • GRI envisions a sustainable future enabled by transparency and open dialogue about impacts. • This is a future in which reporting on impacts is common practice by all organizations around the world. • As provider of world’s most widely used sustainability disclosure standards, we are a catalyst for that change.
  • 4. GRI – Why, How & What WHY • GRI exists to help organizations be transparent and take responsibility for their impacts so that we can create a sustainable future. HOW • GRI creates the global common language for organizations to report their impacts. This enables informed dialogue and decision making around those impacts. WHAT • We are the global standard setter for impact reporting. • We follow an independent, multi-stakeholder process. • We maintain the world’s most comprehensive sustainability reporting standards • Our Standards are available as a free public good.
  • 5. • GRI has governance bodies that oversee the development of its Sustainability Reporting Standards, and those that oversee the engagement and enhancement portions of its activities. • All members of our governance bodies contribute their time and expertise on a voluntary basis. GRI - Governance
  • 6. GRI – Regional Hubs • GRI has a network of seven regional hubs, strategically located around the world, which advance reporting and respond to the needs of local stakeholders at the region and country level. Each hub is guided by advisory groups that include high-level representation from the region. • The hubs are in Johannesburg (Africa), Singapore (ASEAN), São Paulo (Brazil), Hong Kong (Greater China Region), Bogota (Hispanic America), New York (North America), and New Delhi (South Asia). All other regions (including Europe) are supported from GRI’s global secretariat in Amsterdam (The Netherlands).
  • 7. GRI Standards • The GRI Standards are a modular system of interconnected standards. They allow organizations to publicly report the impacts of their activities in a structured way that is transparent to stakeholders and other interested parties. • Any organization, large or small, public or private, from any sector or location, can use the GRI Standards. Reporters, stakeholders, and other information users draw on the Standards. • Reporters within an organization use the Standards to report on the organization’s impacts in a credible way that is comparable over time and in relation to other organizations. The Standards also help stakeholders and other information users understand what is expected from an organization to report on and use the information published by organizations in various ways.
  • 8. The Structure of the GRI Standards • The GRI Standards are a modular system comprising three series of Standards: the GRI Universal Standards, the GRI Sector Standards, and the GRI Topic Standards.
  • 10. • The GRI Universal Standards apply to all organizations, and consist of the following: • • GRI 1: Foundation 2021 (GRI 1) outlines the purpose of the GRI Standards, clarifies critical concepts, and explains how to use the Standards. It lists the requirements that an organization must comply with to report in accordance with the GRI Standards. It also specifies the principles – such as accuracy, balance, and verifiability – fundamental to good-quality reporting. GRI Universal Standards – GRI 1
  • 11. • GRI 2: General Disclosures 2021 (GRI 2) contains disclosures relating to details about an organization’s structure and reporting practices; activities and workers; governance; strategy; policies; practices; and stakeholder engagement. These give insight into the organization’s profile and scale, and help in providing a context for understanding an organization’s impacts. GRI Universal Standards – GRI 2
  • 12. • GRI 3: Material Topics 2021 (GRI 3) explains the steps by which an organization can determine the topics most relevant to its impacts, its material topics, and describes how the Sector Standards are used in this process. It also contains disclosures for reporting its list of material topics; the process by which the organization has determined its material topics; and how it manages each topic. GRI Universal Standards – GRI 3
  • 13. GRI Sector Standards • The GRI Sector Standards intend to increase the quality, completeness, and consistency of reporting by organizations. Standards will be developed for 40 sectors, starting with those with the highest impact, such as oil and gas, agriculture, aquaculture, and fishing. • The Standards list topics that are likely to be material for most organizations in a given sector, and indicate relevant disclosures to report on these topics. • If an applicable Sector Standard is available, an organization is obliged (‘required’) to use it when reporting with the GRI Standards. • Each Sector Standard consists of an initial section that gives an overview of the sector’s characteristics, including the activities and business relationships that can underpin its impacts.
  • 14. GRI Topic Standards • The GRI Topic Standards contain disclosures for providing information on topics. • Examples include Standards on waste, occupational health and safety, and tax. • Each Standard incorporates an overview of the topic and disclosures specific to the topic and how an organization manages its associated impacts. • An organization selects those Topic Standards that correspond to the material topics it has determined and uses them for reporting.
  • 15. Reporting using the GRI standards
  • 16. Sustainability Accounting Standards Board (SASB) • SASB Standards guide the disclosure of financially material sustainability information by companies to their investors. • Available for 77 industries, the Standards identify the subset of environmental, social, and governance (ESG) issues most relevant to financial performance in each industry. • SASB Standards are maintained under the auspices of the Value Reporting Foundation, a global nonprofit organization that offers a comprehensive suite of resources designed to help businesses and investors develop a shared understanding of enterprise value—how it is created, preserved, or eroded. • The resources—including Integrated Thinking Principles, the Integrated Reporting Framework, and SASB Standards—can be used alone or in combination, depending on business needs.
  • 20. International Integrated Reporting Council (IIRC) • The International Integrated Reporting Council (IIRC) is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs. Together, this coalition shares the view that communication about value creation should be the next step in the evolution of corporate reporting. • The International <IR> Framework has been developed to meet this need and provide a foundation for the future.
  • 21. An Integrated Report • The primary purpose of an integrated report is to explain to providers of financial capital how an organization creates value over time. An integrated report benefits all stakeholders interested in an organization’s ability to create value over time, including employees, customers, suppliers, business partners, local communities, legislators, regulators and policy-makers.
  • 23. • An integrated report includes the following eight Content Elements, answering the question posed below for each: • A Organizational overview and external environment • B Governance • C Business model • D Risks and opportunities • E Strategy and resource allocation • F Performance • G Outlook • H Basis of preparation and presentation • and in doing so, takes account of: I General reporting guidance 8 Content Elements: The Integrated Report
  • 24. IIRC and SASB announce intent to merge in June 2021
  • 25. The Merger of the iirc and the sasb on 9 June 2021
  • 26. The Value Reporting Foundation (VRF)