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CCRF and Integrated Reporting

Collaborating with the IIRC

As a framework that seeks to elicit information that connects the financial, governance and environmental impacts of climate change, CDSB’s Climate Change Reporting Framework is an early example of how to apply the principles of integrated reporting with respect to reporting on climate change.

Integrated Reporting demonstrates the linkages between an organization’s strategy, governance and financial performance and the social, environmental and economic context within which it operates. By reinforcing these connections, Integrated Reporting can help business to take more sustainable decisions and enable investors and other stakeholders to understand how an organization is really performing.

Many CDSB members contributed to the development of the International Integrated Reporting Committee’s (IIRC) discussion paper, Towards Integrated Reporting: Communicating Value in the 21st Century, released on 12th September 2011, and to IIRC’s wider work program. The discussion paper considers the rationale for Integrated Reporting, offering initial proposals for the development of an International Integrated Reporting Framework and outlining the next steps towards its creation and adoption. Its purpose is to prompt input from all those with a stake in improved reporting, including producers and users of reports. CDSB’s Chairman, Rick Samans is a member of the International Integrated Reporting Committee.

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