This guide is an introduction to sustainability reporting.
It summarises recent key developments in sustainability reporting and shows how it’s impacting the role of the accountant and shaping the future of corporate reporting. It also highlights how this area is likely to evolve, and offers signposts to further sources of information.
About the guide
Business performance has historically been measured in financial terms. But this has changed. Awareness of environmental and social issues has increased, and stakeholders are demanding a wider range of information. 25 Exchanges (covering 16,456 companies) require ESG reporting as a listing rule, and there is a global trend to make sustainability reporting mandatory.
But sustainability reporting is not straightforwad. There are 614 sustainability reporting requirements across 84 countries.
Organizations are therefore relying on the knowledge, skills and processes of finance professionals, including the crucial role of the accountant, to get ahead of corporate reporting trends.
