«The Sustainability Accounting Standards Board (SASB) and the International
Integrated Reporting Council (IIRC) will work together to achieve
complementarity and compatibility in their respective frameworks.
Jean Rogers, SASB founder and executive
director, and Paul Druckman, IIRC CEO, have signed a memorandum of understanding
that outlined the basis for “ongoing cooperation, collaboration and alignment”
between the two organisations. Companies can use SASB standards as a preparation
to creating an integrated report under the Integrated Reporting
Framework.
“SASB’s standards are a practical
implementation of Integrated Reporting in the context of U.S. capital markets,”
Rogers said. “The missions of SASB and the IIRC are aligned, and formalizing our
partnership will strengthen harmonization and guidance to companies regarding
improved disclosure on material sustainability factors. Both organizations put
investors at the heart of determining materiality.”
SASB is developing sustainability accounting
standards covering more than 80 industries in ten sectors, a project that will
continue 2015. The IIRC has released the IR framework, which is a
principles-based framework for companies». Fonte.
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