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Sustainability Reporting: Concepts, Frameworks and the ...

Sustainability Reporting: Concepts, Frameworks and the Role of Supreme Audit 1 This publication was prepared by the INTOSAI Working Group on Environmental Auditing (WGEA). The WGEA aims to encourage the use of audit mandates and audit methods in the field of environmental protection and sustainable development by Supreme Audit Institutions (SAIs). The WGEA has the mandate to help SAIs gain a better understanding of environmental auditing issues, facilitate exchange of information and experiences among SAIs, and publish guidelines and other informative materials. This publication may be downloaded free of charge from the INTOSAI WGEA website Permission is granted to copy and distribute this publication, giving appropriate credit, provided that such copies are for academic, personal or professional use and are not sold or used for commercial gain.

1.1 Conceptual background 6 1.2 Purpose of this paper 7 2. NATURE OF SUSTAINABILITY INFORMATION 8 3. DEVELOPMENT OF SUSTAINABILITY REPORTING 11 4. MOTIVATIONS FOR REPORTING ABOUT SUSTAINABILITY 14 5. REPORTING FRAMEWORKS 20 5.1 Global reporting framework 21 5.2 A move towards “integrated reporting” 23 5.3 Country-specific …

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