Looking at the changes, advantages and challenges that come with a more holistic approach to reporting
As IROs face more demand than ever for corporate disclosure from stakeholders, annual reports and financial statements are beginning to be governed by a patchwork of new regulations and best practices. For many investors, the addition of sustainability data is the most pressing issue. For most firms, that means adhering to new ‘frameworks’; the Global Reporting Initiative, the Prince’s Accounting for Sustainability Project and the International Integrated Reporting Council (IIRC)
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