Would a unique international framework be preferable for ESG reporting? / Chloé GATTO / 2021

Titre : Would a unique international framework be preferable for ESG reporting? Type de document : Mémoire Auteurs : Chloé GATTO, Auteur Année de publication : 2021 Importance : 31 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec votre compte Office 365 via le bouton CONNEXION en haut de page. Langues : Anglais (eng) Mots-clés : Management DEVELOPPEMENT DURABLE ; INVESTISSEMENT ; NORMALISATION ; STANDARDISATION Résumé : Representing an organisation’s sustainability performance for stakeholders is the well-defined purpose of ESG reporting, or non-financial reporting. As opposed to financial reporting, organisations have little experience in this work but fortunately they can rely on the frameworks and standards offered by various players. What is called framework is “a set of principles and guidance for how a report is structured”, according to the SASB (Sustainability Accounting Standards Board). What is called standard is more specific since it can be defined as “establishing guiding principles and content elements that govern the overall content of an integrated report, and explain the fundamental concepts that underpin them”, according to the IIRC (International Integrated Reporting Council). A framework is also described by the SASB as a “specific, replicable and detailed requirement for what should be reported for each topic”. Established frameworks and standards are run by numerous non-lucrative organisations such as the SASB, GRI (Global Reporting Initiative) or TCFD (Task Force on Climate-related Financial Disclosure) to name but some. Programme : PGE-Reims Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=538131