BDO publishes Sustainability Reporting - 10 Questions Boards Should Know the Answers To

Developments in sustainability reporting have moved at an unprecedented pace in recent months and years. 
The demand for sustainability disclosures to be made by entities in a globally consistent manner has become 
a priority for the investor community as well as various levels of government worldwide.

This publication provides the answers to 10 questions that all board members should know the answer to in starting or progressing an organisation's sustainability reporting journey. 

This report covers the following questions:

  1. What is sustainability reporting and how does it differ from ‘traditional’ financial reporting?
  2. Why are investors and stakeholders demanding this type of information?
  3. Will we be impacted by sustainability reporting developments?
  4. What standards exist and are currently under development?
  5. Which entities will have to apply IFRS Sustainability Disclosure Standards? Will all countries adopt them?
  6. What are IFRS Sustainability Disclosure Standards and how are they being developed?
  7. What will IFRS Sustainability Disclosure Standards require and where would entities disclose this information?
  8. When will we be required to provide sustainability disclosures?
  9. How will our internal controls and financial reporting systems be affected?
  10. How do we get started?

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