Other Reporting Initiatives

Sustainability reporting has gained traction on the international agenda as recognition has grown that financial reporting alone is insufficient and that not enough companies are reporting on sustainability performance. To facilitate the transition to a resource efficient and Green Economy it is important to measure what matters in order to be able to understand how progress is being made. This requires changes in the way progress is perceived, the way financial decisions are made and how business is done to ensure that social and environmental considerations are fully integrated into decision-making. 

In support of Rio+20… Making Investment Grade

In line with its strategic work to support corporate sustainability reporting and in support of Rio+20, UNEP, in partnership with Deloitte and the Centre for Corporate Governance in Africa (University of Stellenbosch Business School), developed the publication "Making Investment Grade: The Future of Corporate Reporting". It brings together the views of an impressive range of international thought leaders on the future of corporate reporting. In particular, it captures the growing experience with regard to sustainability and integrated reporting that is emerging globally among a most diverse group of stakeholders (academia, government and the private and finance sectors). Moreover, the publication seeks to stimulate thought on crucial aspects such as the definition of integrated reporting, the regulation of reporting, governance and materiality as they pertain to sustainability reporting, as well as future challenges and opportunities. Most notably, it explores the potential of integrated reporting to contribute in delivering a green and resource-efficient economy.

Previous reporting related publications

UNEP, GRI and KMPG have developed the "Carrots and Sticks for Starters I", which summarizes existing regulatory schemes and arguments in favor of both voluntary and mandatory approaches. "Carrots and Sticks II", an update on the first edition, was released in 2010. Sustainability reporting activity in recent years has also included the publication of sustainability reports by public authorities. This has been accompanied by a debate on the role of government in advancing sustainability reporting, including exploration of the pros and cons of voluntary and mandatory approaches to reporting. UNEP has initiated its own efforts to promote reporting in the UN system and to facilitate debate on different policy approaches. 

UNEP and SustainAbility Ltd produced various reports on corporate sustainability reporting through their joint Engaging Stakeholders Programme. This programme was designed to meet the ever increasing demand for the benchmarking of corporate sustainability reports, and the further analysis of sustainability reporting at the sector level. UNEP also partnered with SustainAbility on the Global Reporters Program, which has guided hundreds of corporations towards greater transparency through better disclosure of environmental, social and economic risks and opportunities.

2013 NEWS

2224 May

GRI held the Global Conference on Sustainability and Reporting 2013 in Amsterdam. As an outcome of this leadership event a third edition of the joint publication entitled "Carrots and Sticks: Sustainability reporting policies worldwide today's best practice, tomorrow's trends" was released.

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