Listed below are available global initiatives focused on extended external reporting.
The CRD participants are the:
- CDP (see Global initiative 3. below)
- Climate Disclosure Standards Board (CDSB)
- Financial Accounting Standards Board (FASB)*
- Global Reporting Initiative (GRI)
- International Accounting Standards Board (IASB)
- International Organisation for Standardisation (ISO)
- Sustainability Accounting Standards Board (SASB).
The CRD is convened by the International Integrated Reporting Council (IIRC).
This 2014 initiative is designed to respond to market calls for greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements.
In September 2019 the CRD participants released a report mapping the alignment between their respective reporting frameworks on the basis of the Task Force on Climate-related Financial Disclosures (TCFD) recommendations.
Corporate Reporting Landscape Map
The CRD has developed an online mapping tool to show the links between participants’ reporting initiatives. The landscape map provides a snapshot of corporate reporting initiatives and is a common reference point for demonstrating alignment through the lens of integrated reporting.
A World Business Council for Sustainable Development (WBCSD) initiative developed by the Climate Disclosure Standards Board (CDSB) and Ecodesk and supported by the Gordon and Betty Moore Foundation.
This is a free online platform that connects you to reliable, comparable information on sustainability reporting requirements and resources.
It provides you an in-depth and up-to-date coverage across over 70 sectors and 60 countries. It has an interactive map to search for reporting requirements and resources from 60 countries. It contains 1,882 global reporting provisions.
You can build your profile and they will match reporting provisions relevant to your specific country and sector, as well as subjects and SDGs of interest.
- Formerly the Carbon Disclosure Project
- An international not-for-profit organisation that drives companies and governments to reduce their greenhouse gas emissions, safeguard water resources and protect forests.
- Member of the Corporate Reporting Dialogue (see Global initiative 1. above).
The CDP runs a global disclosure platform that enables companies, cities, states and regions to measure and manage their environmental impacts.
It asks companies, cities, states and regions for data on their environmental performance. CDP then transforms that data into detailed analysis on critical environmental risks, opportunities and impacts.
Investors, businesses and policy makers use the data and insights to make better decisions, manage risk and capitalise on opportunities.