Chartered Professional Accountants of Canada (CPA Canada) has published a briefing discussing the evolving corporate reporting landscape, especially as it relates to addressing sustainability issues.
Topics covered in the briefing include:
- discussion of the evolving corporate reporting landscape in a Canadian and global context and
- overview of three types of voluntary reporting and reporting frameworks:
- sustainability reporting and the Global Reporting Initiative (GRI) guidelines,
- integrated reporting and the International Integrated Reporting Council (IIRC) integrated reporting framework, and
- environmental, social and governance disclosures in SEC filings and Sustainability Accounting Standards Board’s (SASB) standards.
For each of the three types of voluntary reporting and reporting frameworks the briefing describes the reporting subject matter and its related purpose, outlines the intended users of this reported information, provides the source of the guidance/framework/standard, outlines at a high level the structure and key features of the reporting guidance, and describes the level of acceptance and uptake of the guidance. In addition, the publication compares the three voluntary types of reporting guidance at a high level.
Please click to access Evolving corporate reporting landscape: Integrated reporting, sustainability reporting and ESG reporting (pdf)