Transcription of Mapping the sustainability reporting landscape
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Mapping the sustainability reporting landscape Lost in the right direction The Association of Chartered Certified AccountantsMay 2016 This report explores the changing corporate sustainability reporting landscape , outlines its components, addresses current challenges and proposes development opportunities. It provides a considered overview of the trends, levers and drivers influencing the reporting landscape . It also proposes ideas to prompt discussion among professionals involved in reporting who seek standardisation, rationalisation and order. About ACCAACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants.
8 SUSTAINABILITY REPORTING One manifestation of change in corporate reporting is the growth of sustainability reporting. There is no standard, universally agreed definition of the term
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OF SUSTAINABILITY ACCOUNTING AND REPORTING, From Transparency to Performance, Sustainability reporting, Sustainability, ThE ExtERnAL AssuRAnCE oF sustAinAbiLity REpoRtinG, On Materiality and Sustainability, Sustainability accounting, Infosys Sustainability Report 2011-12, Integrated Reporting, Corporate Governance, and, Accounting, THE SIGMA, Sustainability Accounting Standards Board, SuStainability reporting matterS