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High-quality business reporting is at the heart of strong and sustainable organizations, financial markets, and economies. It allows organizations to present a cohesive explanation of their business and helps them engage with internal and external stakeholders, including customers, employees, shareholders, creditors, and regulators, while also promoting better internal decision making. Professional accountants are integral to all phases of organizational reporting. Read More
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The GHG Protocol, and accompanying guidance and tools, is the most widely used international accounting tool for government and business leaders to understand, quantify, and manage greenhouse gas emissions.
Provides organizations with comprehensive reporting guidelines and feature sustainability disclosures organizations can adopt flexibly and incrementally, enabling them to be transparent about their performance in key sustainability areas.
The framework helps organizations disclose climate change-related information of value to investors in mainstream financial reports. A guide to implementing the Reporting Framework, Communicating Climate Change in Mainstream Reports, is also available.
This report presents the rationale for integrated reporting, offering initial proposals for the development of an international Integrated Reporting Framework and outlining the next steps towards its creation and adoption. A Consultation Draft of the International Integrated Reporting Framework was published in 2013; a final version of the Framework is due in December 2013.
This report aims to create a sound foundation for future accounting standards that are principles based, internally consistent and internationally converged.
December 2, 2015 - IFRS Foundation
March 2, 2015 - IFAC
February 27, 2015 - The Accountant
February 26, 2015 - Asian Scientist
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