Sustainability Reporting

In Sustainability Reporting: A Guide for Pro-fessionals and Students , leading experts deliver an accessible overview and comprehensive insight into IFRS Sustainability Disclosure Standards. Designed to assist professionals involved in corporate reporting, the book explains the most critical issues that arise in the accounting and disclosure of sustainability-related risks and opportunities. Sustainability Reporting offers an up-to-date walkthrough of the context, purpose and requirements of IFRS Sustainability Disclosure Standards, including how they can be applied in practice, and how they differ from--and extend--an entity's disclosures in its financial statements. The book explains the broad requirements of the Standards and how they apply to specific sustainability-related topics (such as climate) and to i-ndustry-specific reporting. Finally, the book covers the use of sustainability disclosures and how sustainability reporting informs investors' decision making. The book explains how the Standards can be applied to small, medium and large organisations, by applying the principle of proportionality to sustainability reporting and by making appropriate use of judgement and estimation. These approaches ensure your corporate reporting remains practical and manageable in a wide variety of contexts. Perfect for accounting and other professionals tasked with introducing or improving an organisation's sustainability reporting regime, Sustainability Reporting is an essential complement to the IFRS Sustainability Disclosure Standards that will also prove invaluable to investors, corporate sustainability officers, communications managers, board members, and students of business, finance, or accounting.