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Non-financial reporting

As proposals for setting sustainability standards emerge, Susanna Di Feliciantonio reflects on the growing call for simplification and integration in non-financial reporting.

If 2020 set in motion multiple efforts to address the proliferation of sustainability standards,Sustainability reporting guidelines and frameworks, 2021 may be the year significant decisions are made on the future of global sustainability reporting.

Responding to growing demands for enhanced sustainability reporting – that is, non-financial reporting – from investors, civil society and regulators, the past 12 months has seen a notable acceleration of initiatives to tackle issues with the comparability, reliability and relevance of sustainability disclosures. Central to the debate have been questions relating to the setting of sustainability standards.