Essential Links and Other Resources
- Canadian Securities Administrators (CSA) Staff Notice 51-333 Environmental Reporting Guidance
- Global Reporting Initiative
- International Integrated Reporting Council
- International Federation of Accountants (IFAC) – Governance and Sustainability
- Institute of Chartered Accountants of England and Wales (ICAEW) – Sustainability
- National Roundtable on the Economy and the Environment
- The Prince’s Accounting for Sustainability Project
The Climate Disclosure Standards Board (CDSB) is inviting public comment on the expansion of its global corporate reporting framework beyond climate change to include natural capital information, namely water and forest commodities. The consultation is open from February 17 to May 19, 2014 and can be accessed through CDSB’s online consultation platform as well as a downloadable document. CPA Canada encourages members interested in this topic to provide comments to the CDSB.
The report includes illustrative case studies from around the world to provide an analysis of how professional accountants in business support their organizations in integrating governance into these drivers.
The Roadmap is designed to provide a comprehensive platform for sustainable business strategy and for accelerating best practices and performance.
This paper provides background on the current state of sustainability reporting and considers the evolution of disclosure models.
This report concludes that sustainability issues form a fundamental part of the operating context for any company
Sustainability and the Role of the Management Accountant (2010) (CIMA)
This report looks at a 2010 survey of managing directors, accountants and sustainability managers in New Zealand, which found that only a minority of accountants were given the chance to contribute towards sustainability goals.
Sustainability Performance Management: How CFOs Can Unlock Value
This paper from CIMA and Accenture explores how robust sustainability performance management, driven by finance professionals, can be a key way to unlock business value