Supporting a paradigm shift
This guidance seeks to unravel the mystery in the connection between sustainability and finance, by shedding light on differences in performance measurement, the distinction between performance measurement and disclosures, and where the connectivity between sustainability and financial information begins.
Reporting vs disclosing: what are the differences
When it comes to talking about reporting or disclosing information the words might be used interchangeably, but they are distinct acts and it’s important for finance professionals to understand the difference.
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Four ways to connect sustainability and financial information
Practical support on how accountants can start to align sustainability and financial data, including focusing on performance, using the same language and embracing a financial mindset.
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How to determine the financial consequences sustainability performance
An examination of the key importance of cross-function collaboration and the role of the CFO in ensuring sustainability performance is tied to financial performance.
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Annual reports must evolve to connect finance and sustainability
When organisations connect sustainability and financial data this has implications for the annual report. Here we explore different reporting standards and why they are unlikely to lead to complete integration.
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Applying the materiality of information principle
Here we unpack the different scope of materiality for sustainability-related information.
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Finance and sustainability: the materiality principle
How to apply the materiality principle to produce general purpose financial reports that include financial and sustainability-related information.
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Consolidating non-financial data: why standards matter
For a sustainable shift in corporate behaviours to succeed, finance professionals must ensure meaningful connections are being made between sustainability and financial information.
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