Navigating the Reporting Landscape
This guide, created by the A4S Accounting Bodies Network, provides an overview of the changing corporate reporting landscape. It summarizes key developments in sustainability reporting and how these impact the role of the accountant. The document also includes links to further resources, from A4S and beyond.
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. Organizations are therefore relying on the knowledge, skills and processes of finance professionals and accountants, to get ahead of corporate reporting trends.
The fourth edition
This guide has been updated following the developments in mandatory and voluntary reporting standards and frameworks. These changes include regional developments, such as California’s Climate Disclosure Rules, changes to international standards such as those on sustainability assurance, and the new proposals in the EU Omnibus.
“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
