Transcription of Reporting on enterprise value Illustrated with a prototype ...
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Progress towards a comprehensive corporate Reporting system, from leading sustainability and integrated Reporting organisations CDP, CDSB, GRI, IIRC and SASBF acilitated by the Impact Management Project, World Economic Forum and DeloitteDISCLOSURE INSIGHT ACTIOND ecember 2020 Reporting on enterprise valueIllustrated with a prototype climate-related financial disclosure standardReporting on enterprise value : Illustrated with a prototype climate-related financial disclosure standard2 Executive Summary01 Executive summary4A comprehensive corporate Reporting systemNested and dynamic materiality6 Additional specific public policy or regulatory disclosures802 Interoperability8 Technical observations and illustrative prototypesA. Context11B. Adapting IASB s Conceptual Framework for financial Reporting for development of sustainability-related financial disclosure standards13 Adapting IASB s Conceptual Framework for financial Reporting : Common components15 Adapting IASB s Conceptual Framework for financial Reporting : Sustainability-related financial disclosure15C.
of a climate-related financial disclosure standard: Application guidance on recommended disclosure topics and metrics 25 03 • Prototype Annex B for climate-related financial disclosure standard: Definitions 26 Concluding remarks Concluding remarks 28 Appendices 1. The links between capitals, value creation and enterprise value 30 2.
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