Implementing Non-financial Reporting Standards

Poul Lykkesfeldt () and Laurits Louis Kjaergaard ()

Chapter Chapter 35 in Investor Relations and ESG Reporting in a Regulatory Perspective, 2022, pp 275-279 from Springer

Abstract: Abstract It is a challenge combining the technical standards of taxonomy with a non-financial reporting framework. This is especially evident, given the missing harmonised principles of non-financial reporting—along with a fragmented market for ESG rating services. It therefore remains a complex topic for the financial community and the IRO. Finally, the company must decide to implement a methodology. It should be clearly outlined, defined and explained in the disclosure. We provide practical implementation considerations to do so.

Keywords: ESG reporting frameworks; GRI; TCFD; CDSB; IBC; SASB; IIRC; ISSB; WEF; IBC; TRWG; COP26; Nasdaq framework; IAS plus (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-05800-4_35

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DOI: 10.1007/978-3-031-05800-4_35

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