Sustainability Reporting in capital markets: A Black Box? (ZIFO nr. 30) 2019/4.2.4:4.2.4 The difference between sustainability reporting and integrated reporting

Sustainability Reporting in capital markets: A Black Box? (ZIFO nr. 30) 2019/4.2.4

4.2.4 The difference between sustainability reporting and integrated reporting

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

The IIRC explains the basic difference between sustainability and integrated reporting lays in two factors, the target audience and impact focus; integrated reporting is directed primarily at investors while sustainability reporting is directed to a wider stakeholder audience; integrated reporting focuses on the effects (and connectivity) of the six capitals on value creation over time while sustainability reporting focuses on ESG impacts.1 A sustainability report is likely to provide more information to respond to a wider audience of stakeholders, including information “that would not be material for inclusion in an integrated report”, while an integrated report will “focus on the connectivity between various capitals or the strategic relevance of the capitals to value creation”.2

Deze functie is alleen te gebruiken als je bent ingelogd.