Supporting a paradigm shift
This guidance seeks to unravel the mystery in the connection between sustainability and finance, by shedding light on differences in performance measurement, the distinction between performance measurement and disclosures, and where the connectivity between sustainability and financial information begins.
Reporting vs disclosing: what are the differences?
When it comes to talking about reporting or disclosing information the words might be used interchangeably, but they are distinct acts and it’s important for finance professionals to understand the difference.
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Four ways to connect sustainability and financial information
Practical support on how accountants can start to align sustainability and financial data, including focusing on performance, using the same language and embracing a financial mindset.
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How to determine the financial consequences of sustainability performance
As part of our guidance on connecting sustainability and finance information, we focus on the key importance of cross-function collaboration and the role of the CFO in ensuring sustainability performance is tied to financial performance.
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Annual reports must evolve to connect finance and sustainability
When organisations are connecting their sustainability and financial data this has implications for the annual report, including where information is located. Here we explore the positions of different reporting standards and why it is unlikely to lead to complete integration.
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Applying the materiality of information principle
In part one of a two-part article on how accountants should navigate the application of the materiality principle to produce financial reports including both financial and sustainability-related information, David Wray and Marie-Josée Privyk unpack the different scope of materiality for sustainability-related information.
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Finance and sustainability: applying the materiality principle for accountants
In part two of their article, David Wray and Marie-Josée Privyk look at how accounting professionals can apply the materiality principle to produce general purpose financial reports that include both financial and sustainability-related information.
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