«Sustainability Reporting is experiencing an exciting year in 2013. In April, the International Integrated Reporting Council (IIRC) has released the Draft Framework for Integrated Reporting with the objective to launch Version 1 of the Framework by end of the year. At the end of May the Global Reporting Initiative (GRI) has released G4. Furthermore, the developments around the sector-specific indicator family of the Sustainability Accounting Standards Board (SASB) and the development process of the principles and indicators of the Global Initiative for Sustainability Ratings (GISR) are relevant to the development of sustainability reporting.
Besides these short- and mid-term developments from the perspective of standard setting, political framing, best practices from corporates, and new initiatives around the internalization of external costs into ‘true pricing’ as well as the needed and aligned change of taxation systems towards a ‘sustainable’ economic model are of growing interest and importance. How will sustainability reports and integrated reports react to these new themes, or possibly even support their further development?»
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