Making investment grade: the future of corporate reporting
Publication Date: June 2012
Sustainability reporting has gained traction on the international agenda as recognition has grown that financial reporting alone is insufficient and that not enough companies are reporting on sustainability performance. To facilitate the transition to a resource efficient and Green Economy, we need to measure what matters, to be able to understand how we are making progress. This will require changes in the way we perceive progress, make financial decisions and do business, to ensure that social and environmental considerations are fully integrated into decision-making.
The publication Making Investment Grade: The Future of Corporate Reporting was produced jointly by UNEP, Deloitte and the Centre for Corporate Governance in Africa (University of Stellenbosch Business School). It brings together the views of an impressive range of international thought leaders about the future of corporate reporting. In particular, it captures the growing experience with regard to sustainability and integrated reporting that is emerging globally amongst a most diverse group of stakeholders (academia, government and the private and finance sector). Moreover, it drives progress in thinking about crucial aspects such as the definition of integrated reporting, the regulation of reporting, governance and materiality issues involved in sustainability reporting, as well as future challenges and opportunities, most notably the potential of integrated reporting to contribute in delivering a green and resource-efficient economy.