Article reporting on credit management's request to the CICM Think Tank and the wider credit community about the Corporate Social Responsibility (CSR) and its relevance to today's business environment. Topics include the states the importance of the Corporate Social Responsibility in the engagement of staff.
Counting to zero
Examines how energy accounting works in practice. The paper demonstrate the strong links between accounting and organizing.
A limited set of sustainability accounting metrics that both illustrate progress and are useful for management decision making can be integrated into a firm's core strategy more easily. The Sustainability Accounting Standards Board (SASB) has developed an approach with this goal in mind.
Overviews and resources on measuring, reporting and assuring sustainability, sustainable business and climate change.
FDs, FMs and sustainability: addressing the finance and facilities challenges
A guest ICAEW blog post by Sunil Shah, a member of BIFM’s Sustainability Special Interest Group. Covers how the board and finance director can overcome the challenges surrounding sustainability issues.
Sustainability assurance: Your choice
Guide to sustainability reporting and assurance produced by the ICAEW Audit and Assurance Faculty. Published May 2010.
Organisations, frameworks and guidance
Accounting for Sustainability
Body aimed at developing practical guidance and tools for embedding sustainability into decision-making and reporting processes. The website provides a how to guide on connected reporting and examples of published reports.
Climate Disclosure Standards Board
International consortium of business and environmental NGOs. Offers companies a framework for reporting environmental information and natural capital in mainstream reports such as the annual report, 10-K filing or integrated report.
Professional network connecting companies to share corporate social responsibility best practice and projects. The website offers a toolbox of ideas and advice to help organisations implement CSR.
Developing corporate natural capital accounts
Practical guidelines for preparing a corporate natural capital account. Prepared by Eftec, the Royal Society for the Protection of Birds (RSPB) and PwC for the Natural Capital Committee in 2015. Intended for the most part to be applied by organisations that have a natural capital 'stewardship' role. Used by Forest Enterprise England, the first organisation to publish a natural capital account for an entire landholding.
Global Reporting Initiative (GRI)
The Global Reporting Initiative (GRI) is a network-based organization which developed one of the most widely adopted sustainability reporting framework. The website includes access to the latest version of the GRI’s Sustainability Reporting Guidelines.
IFAC Sustainability Framework 2.0
Framework from the International Federation of Accountants (IFAC) for 'embedding sustainability into the DNA of an organisation', focusing on business strategy, operations and reporting.
International Integrated Reporting Council
The IIRC is an international organisation with a mission to "create a globally accepted integrated reporting framework which brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format." In December 2013 the IIRC published its Integrated Reporting Framework, which promotes a sustainability-led form of corporate reporting.
Natural Capital Coalition
Coalition made up of over 200 organisations who are working to create a world where business conserves and enhances natural capital. Site includes the Natural Capital Protocol which offers business managers a standardised framework to identify, measure, and value impacts and dependencies on natural capital.
Sustainability Accounting Standards Board (SASB)
A U.S. non-profit organisation that produces sustainability accounting standards for by publicly-listed corporations in the U.S.
Your guide to ESG reporting
Guidance issued by the London Stock Exchange Group giving recommendations for good practice in Environmental, Social and Governance (ESG) reporting based on what investors would like to see companies provide.
Directories, reports and surveys
Carrots & Sticks: Global trends in sustainability reporting regulation and policy
Report published in May 2016 assessing developments in sustainability reporting regulation and policy across 71 countries. Produced jointly by KPMG International, GRI, United Nations Environment Programme (UNEP) and The Centre for Corporate Governance in Africa. An online Carrots & Sticks database provides details of reporting instruments identified as part of the research.
Comply or explain: A review of FTSE 350 companies’ environmental reporting in annual reports
A review of the disclosure of environmental information in the annual reports of FTSE350 companies following the implementation of mandatory greenhouse gas reporting in the UK. Published in January 2016.
BIS consultation on the UK implementation of the EU Directive on disclosure of non-financial and diversity information
Information from the Financial Reporting Council on the Department of Business, Innovation and Skills (BIS) consultation on the implementation of the EU Directive on disclosure of non-financial and diversity information. The Directive introduces European wide disclosure requirements for environmental, social, employee, human rights, anti-corruption and bribery matters. The consultation is open for comment until 15 April 2016.
KPMG Survey of Corporate Responsibility Reporting 2015
A regular survey conducted by KPMG looking at corporate responsibility reporting trends. It explores how the world’s largest 250 companies report on carbon in their annual financial and CR reports and also includes quantitative data on CR reporting trends, covering 4,500 companies across 45 countries. Published in November 2015.
Sustainability reporting tips
Tips published by PwC in 2015 highlighting leading practice in sustainability reporting to help make companies’ reporting on sustainability more effective.
Better sustainability reporting
KPMG web section providing best practice advice on sustainability reporting.
A free online directory of corporate responsibility reports compiled by Next Step Consulting. Over 23,000 current and historical reports are included from companies worldwide. Free registration is required.
IFAC Sustainability Gateway
The International Federation of Accountants maintain this gateway to discussions, resources and news on sustainability and corporate responsibility.
Sustainability goes mainstream: Insights into investor views
This 2014 PwC report surveyed investors to find out what they think about sustainability issues and reporting. Most said they were dissatisfied with the sustainability information provided by companies.
The value of sustainability reporting
This 2013 report by Ernst & Young LLP and Boston College surveyed sustainability experts to examine the benefits of the GRI Sustainability Reporting Framework and the risks of not reporting.
Articles and books in the Library collection
Selected articles and books
The integrated reporting movement: meaning, momentum, motives and materiality
By analysing the integrated reports of 124 companies around the world, this book aims to provide insights on opportunities and challenges in integrated reporting.
Integrated reporting, the journey ahead
The Accountant, Jan 2014
In December 2013 the International Integrated Reporting Council released its long-awaited Integrated Reporting Framework. The principles-based framework aims to provide an ambitious and sustainability-led form of corporate reporting. Includes a map showing early adopters of the IIRC pilot programme.
One report: integrated reporting for a sustainable strategy
Explains why integrated reporting is necessary for sustainable company strategies and a sustainable society, provides insights on how it can be done, and makes a case for it being adopted in every country in the world.
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