Here you will find a list of sources of information related to the research program.
Please let us know if you have suggestions for inclusions on this page by contacting futuretrends@globalreporting.org.
They are grouped by themes.
Publications and websites with information on integrated reporting. Integrated reporting is a form of reporting that seeks to address the embedding of sustainability principles as part of core business operations and how that is reflected in reporting.
Publications
March 2010 – KPMG, Integrated Reporting: Closing the Loop of Strategy
March 2010 – R. Eccles and M. Krzus, One Report: Integrated Reporting for a Sustainable Strategy, Wiley, USA.
October 2009 – T. Oates “Jigsaw must be complete” in Sustainable Business
Websites
Accounting for Sustainability
Integrated reporting (link to website associated with the book “One Report”)
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Resources with information on how technology is influencing or can influence sustainability reporting.
Publications
May 2010 – B. Baue and M. Murningham. The Accountability Web: Weaving Corporate Accountability and Interactive Technology
April 2009 –Radley Yeldar and GRI, Trends in Online Sustainability Reporting
Websites
XBRL
XBRL and IFRS
GRI XBRL taxonomy
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Resources pointing out government and market leadership in the encouragement of sustainability reporting.
Publications
May 2010 – UNEP, KPMG, University of Stellenbosch Business School, GRI, Carrots and Sticks
European Commission Workshops on ESG Disclosure
September 2009 – Institute of Directors of Southern Africa, King III Code of Governance
February 2009 – International Corporate Governance Network (ICGN), ICGN Statement and Guidance on Non-financial Business Reporting
Websites
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Resources with the potential to impact the measurement of sustainability indicators and how they are reported.
Publications
May 2010 – D. Brooksbank, “European analysts call for ESG reporting link to IFRS”, Responsible Investor
March 2010 – EFFAS Commission on ESG and DvFA, Draft KPIs for ESG 3.0
Websites
Carbon Disclosure Project
UNEP – The Economics of Ecosystems and Biodiversity Project (TEEB)
The European Alliance for CSR, Valuing non-financial performance:
A European framework for company and investor dialogue
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Resources covering sustainability disclosure and reporting in financial markets.
Publications
February 2010 – The US Securities and Exchange Commission, Commission Guidance Regarding Disclosure Related to Climate Change
August 2009 – The World Federation of Stock Exchanges, Exchanges and Sustainable Development
Websites
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