Module 5: How to report sustainability-related information?

Judgements about how to report - for example, what measurement and reporting frameworks to apply - will be directly influenced by decisions about what to report.

  • Qualitative characteristics of useful information

- Regardless of whather information is financial, social, or environmental in orientation, there are certain qualitative characteristics that information should possess if it is to be 'useful'.

  • We will discuss why financial reporting frameworks are generally inappropriate for reporting social and environmental information.
  • Commonly applied measurement and reporting frameworks for CSR/Sustainability reporting. We will consider and critically evaluate guidance provided by:

- Global Reporting Initiative
- Sustainability Accounting Standards Boards
- Internation Integrated Reporting Council
- Task Force on Climate Change-Related Financial Disclosures
- Greenhouse Gas Protocol
- Water Accounting Standards Board
- United Nations Sustainable Development Goals
- Supply chain audits and associated reporting
- Stakeholder demand for information about social and environmental effects throughout organisational supply chains.
- The Modern Slavery Act (2018) and related reporting obligations
- Consideration of externalities - what are these and why is it important to account for them?
- Examples of externalities
- Accounting for externalities
- Examples of 'full cost accounting'/'true cost accounting'
- Concluding comments
- We will conclude the last workshop with some 'key take-away implementation tips' from the entire short course, and with a list of key reference resources.