ESG Disclosure Handbook
The burgeoning interest in corporate environmental, social and governance (ESG) information from investors, society, central bankers and others has led to welcome developments in reporting frameworks, codes, rules and practices. The Reporting Exchange records almost 2,000 reporting provisions and other resources that directly or indirectly affect the way in which companies report on ESG matters. While these developments are welcome responses to the challenges of our times, they also mean that companies are facing many choices when deciding what ESG information to report, how, to whom and where.
The Corporate Reporting Dialogue (CRD) brings together some of the most influential developers of ESG reporting frameworks and standards. The CRD is a response to market demand for greater coherence, consistency and comparability between different frameworks. Members are committed to driving better alignment of sustainability reporting frameworks, as well as with frameworks that promote further integration between non-financial and financial reporting.
As Chair of the CRD, I welcome the ESG Disclosure Handbook. It is a valuable resource for companies aiming to evaluate the way in which they may use different reporting frameworks and standards to achieve effective and purpose-driven disclosure. The handbook adopts relevant principles from the professional frameworks that accountants use when making and assessing significant judgments and providing useful input into ESG disclosure decisions.
By providing a structured evaluation process, the ESG Disclosure Handbook makes an important contribution to enhancing ESG disclosure.
Ian Mackintosh, Chair, Corporate Reporting Dialogue