While business performance has historically been measured in financial terms, over the past two decades reporting requirements have been changing rapidly. Societal awareness of environmental and social issues is increasing and, as a result, stakeholders are demanding a wider range of information with a clear global trend towards mandatory sustainability reporting.

There are currently 614 sustainability reporting requirements across 84 countries and 25 Exchanges (covering 16,456 companies) require ESG reporting as a listing rule. Organizations are therefore relying on the knowledge, skills and processes of finance professionals and accountants, to get ahead of corporate reporting trends.

“With a clear global trend towards mandatory sustainability reporting, the expectations of finance professionals are changing. A4S and its ABN Network have produced guidance to help accountants navigate the rapidly changing corporate reporting landscape, and make sustainable business, business as usual.” Jessica Fries, Executive Chairman, A4S


New proposals for European Sustainability Reporting Standards

The European Financial Reporting Advisory Group (EFRAG) has released the Exposure Drafts for European Sustainability Reporting Standards (ESRS), a key component of the Corporate Sustainability Reporting Directive (CSRD) relevant for the European Union (EU). Read our 3 minute update.


Sustainability reporting news is coming in thick and fast, so we have put together a short briefing on all the moving parts from the last month. Read our summaries of events from the EU, USA, IFRS and TNFD, as well as our own reporting roundtable with HRH The Prince of Wales.

ISSB launches sustainability standards consultation

A4S welcomes the International Sustainability Standards Board (ISSB) Exposure Drafts and we will be taking part in the consultation. We will mobilize the finance and accounting community by facilitating discussions among the private sector, standard setters, investors, accounting bodies, and assurance service providers. Read our update on the launch of the Exposure Drafts.


Reporting landscape guide

This guide, created by the A4S Accounting Bodies Network, offers a brief introduction to the changing corporate reporting landscape. It summarizes recent key developments in sustainability reporting. It sets out how these developments are impacting the role of the accountant and shaping the future of corporate reporting. It also highlights how this area is likely to evolve, offering signposting to further sources of information.

TCFD reporting

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The FSB Task Force on Climate-related Financial Disclosures (TCFD) recommends a framework for disclosing climate related risks and opportunities.


Follow this link to see out TCFD Guidance and insights series which includes practical first steps from early adopters.

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