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Find out about the three sets of voluntary reporting and related guidance: integrated reporting, sustainability reporting and ESG reporting.
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With growing demands from investors and other stakeholders for more information and transparency from companies, the corporate reporting landscape is changing. There is a push for more voluntary reporting by companies on their priorities, plans and performance related to sustainability (environmental, social, economic) and their value creation over time.
This briefing is an excellent starting point for gaining a broad view of sustainability reporting, integrated reporting and ESG reporting suggested for U.S. filings.
This briefing also discusses how these sets of guidance compare to each other and to management’s discussion and analysis (MD&A), in particular to the principles and disclosure framework in Chartered Professional Accountants of Canada (CPA Canada)’s MD&A Guidance.
November 1, 2017
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