G4 and IR1: Updated Comparison
An updated Comparative Table (click here) on the core requirements of the Integrated Reporting Framework (IR1 – Consultation Draft) and the G4 Sustainability Reporting Guidelines is now available, based on the final version of the G4 launched by the Global Reporting Initiative (GRI) on 22 May. Using the structure of the IR1 as point of departure, […]
G4 and IR1 compared: Time to align forces
How does G4 and IR1 compare? How do they complement each other? A comparative analysis is now available (click here – Comparative Table), highlighting extracts from the Global Reporting Initiative (GRI)’s G4 that logically link with the latest International Integrated Reporting Council (IIRC) requirements. It also serves to address some myths and four key messages […]
Natural Capital: Gaining Currency with Integrated Reporting
Natural Capital may be priceless, but it is due to increasingly make its way into the annual reports of corporations world-wide. Consider Natural Capital at Risk – The Top 100 Externalities of Business – published last month by the TEEB for Business Coalition in the same week that the IIRC published a new draft of its Integrated Reporting (IR) Framework. Its […]
Basel III and ESG: What’s on the table?
Rescue packages and financial regulation remain in the headlines. Seeking to prevent a repeat of the financial crisis of early 2008 onwards, the Basel III requirements have zoomed in on the capital adequacy (capital buffers), leverage ratios and market liquidity (reserves) of banks. Introduced by the Basel Committee’s 27 member countries and others as of […]
Sizing ISO 26000 two years later
Let’s face it, “social responsibility” (SR) is complex. When SR experts and representatives from national standards bodies world-wide met in Geneva this week to discuss progress in the use of ISO 26000, a common concern raised by representatives of small businesses was that the standard is “too complex”. One representative of SMEs in Europe went […]
Rio and the Future of Corporate Reporting
While least common denominator agreements from the Rio+20 conference may not have been as bullish as many hoped for, the event among others served to raise the profile of calls for “Report / Comply / Apply or Explain / Else” approaches to sustainability and integrated reporting. The fact that negotiations addressed both more mandatory approaches […]