This is part of a series of briefs exploring the topic of sustainability, business and the finance professional’s key role. These briefs will help organisations consider the sustainability issues, how to integrate them into their long-term decision-making, and how to incorporate these issues into internal and external reporting.
This paper is designed to present a summary of the five of the leading sustainability and integrated reporting organisations ‘Statement of Intent to Work Together Towards Comprehensive Corporate Reporting’. It is written from the management accounting perspective and paper answers four questions,
- What? Description of the statement to work together towards comprehensive corporate reporting
- How? Outlines the statement of intent to create a foundation for reporting to support more informed decision making.
- Why? The groundswell of demand for a broadened perspective of the responsibility of business.
- Who? The statement of intent’s commitment to work with other interested stakeholders across the ecosystem.
As a finance professional, you are likely to encounter one or many of the sustainability frameworks and standards and We will continue to release papers summarising the major methodologies.
To find out how you can lead and develop your institution’s sustainability journey and how the Association can support your ESG development email leadership@aicpa-cima.com.