Endnotes

Endnotes

Facilitated by the Impact Management Project, World Economic Forum and Deloitte, Statement of Intent to Work Together Towards Comprehensive Corporate Reporting: Summary of alignment discussions among leading sustainability and integrated reporting organisations CDP, CDSB, GRI, IIRC and SASB (September 2020). (Accessed 7 February 2022).

Statement of Intent to Work Together Towards Comprehensive Corporate Reporting. p.3.

VRF, IIRC and SASB Announce Intent to Merge (25 November 2020). (Accessed 7 February 2022).

VRF, Integrated Thinking Principles: Supporting Holistic Decision-Making, prototype 2021 (December 2021). (Accessed 7 February 2022).

Statement of Intent to Work Together Towards Comprehensive Corporate Reporting. p.6.

Statement of Intent to Work Together Towards Comprehensive Corporate Reporting. p.9.

IFRS Webinar, Meeting investors’ needs for sustainability-related information (7 July 2021). p.6. (Accessed 7 February 2022). Based on, European Commission, Guidelines on reporting climate-related information (2019). p.7. (Accessed 7 February 2022).

CDP, CDSB, GRI, IIRC and SASB, Open Letter to Erik Thedéen, Director General of Finansinspektionen, Sweden, Chair of the Sustainable Finance Task Force of the International Organization of Securities Commissions (IOSCO) (30 September 2020). (Accessed 7 February 2022).

IFRS Foundation Trustees Announce Strategic Direction and Further Steps Based on Feedback to Sustainability Reporting Consultation (8 March, 2021). (Accessed 7 February 2022).

SEC, SEC Proposes Rules to Enhance and Standardize Climate-Related Disclosures for Investors (21 March 2022). (Accessed 21 March 2022). Proposed rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors (21 March 2022). (Accessed 21 March 2022).

The Nation Archives, The Companies (Strategic Report) (Climate-related Financial Disclosure) Regulation 2022 (17 January 2022) (Accessed 1 March 2022). M. Farrar, Climate disclosure requirements set to take effect in UK. FM Magazine, 25 January 2022. (Accessed 1 March 2022).

European Commission, Corporate Sustainability Reporting. (Accessed 7 February 2022).

European Commission, Sustainability-related Disclosure in the Financial Services Sector. (Accessed 7 February 2022).

GRI, Consolidated Set of the GRI Standards 2021 (GRI, Amsterdam: 2021).

GRI, GRI Welcomes Role as ‘Co-constructor’ of New EU Sustainability Reporting Standards (9 July 2021). (Accessed 7 February 2022).

VRF, IFRS Foundation Announces International Sustainability Standards Board (3 November 2021). (Accessed 7 February 2022).

IFRS, ISSB Delivers Proposal That Create Comprehensive Global Baseline of Sustainability Disclosure (31 March 2022). (Accessed 31 March 2022).

IFRS Webinar, Meeting investors’ needs for sustainability-related information (7 July 2021). p.10. (Accessed 7 February 2022).

Integrated Reporting Framework and the IFRS Foundation (March 2022). (Accessed 21 March 2022).

CDSB, CDSB Framework for Reporting Environmental & Climate Change Information. p.8.

CDSB, CDSB Framework: Application Guidance for Biodiversity-Related Disclosures (November 2021). (Accessed 7 February 2022).

B. Melancon, Sustainability reporting for the future – leading for change (12 November 2021). (Accessed 23 March 2022).

Report author: Kenneth W. WittAssociate Technical Director
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