Author: CDP, Climate Disclosure Standards Board, GRI, Sustainability Accounting Standards Board, International Integrated Reporting Council
Industry Group: All Industry Groups
Framework / Standard - 2020
In September 2020, the five reporting organisations issued a joint statement of intent, outlining a vision for a comprehensive corporate reporting system, and a commitment to work together to achieve it.
In this paper, these organisations provide an important step towards this vision. This paper demonstrates how certain components of current frameworks and standards, along with the recommendations set out by the TCFD, can be used together to provide a starting point for the development of global standards for sustainability-related financial disclosure.