Sustainability Reporting - The Guide to Preparation

Year Published

2023

Contributing Organizations

Association of Chartered Certified Accountants (ACCA)

Type of Resource

Guidance

Tool

Languages

English

Relevant Topics

Core Topic

Disclosure Standards

Topic 2

Templates & Checklists

Target Audience

All

Relevant Geography

Global

Resource Description

This resource is a practical guide to help organizations prepare for sustainability reporting. It outlines the full reporting cycle, aligned with ISSB Standards, and is applicable across sectors and sizes. The guide addresses processes, people, and technology needed for effective implementation.

Why This Matters

As regulatory and stakeholder demands for sustainability information grow, this guide helps organizations build credible, consistent, and useful reporting processes adaptable to multiple frameworks.

Key Insights

Defines eight stages of the sustainability reporting cycle, including governance, materiality, data, and verification
Offers practical steps for determining and reporting material sustainability-related risks and opportunities
Emphasizes the role of technology and workforce capabilities as key enablers
Provides worksheets aligned with IFRS S1 and S2 to support implementation

Secondary File Resources

Secondary Resource Link(s)

Excel Spreadsheet: IFRS S1 Sample Worksheet - Climate-related Disclosures

Sustainability Reporting – The Guide To Preparation In Brief

Excel Spreadsheet: IFRS S2 Sample Worksheet - Requirements for Disclosures

Was this resource helpful?

We'd love to hear from you! You can share your feedback or suggest a resource below.

Share Your Feedback Suggest a Resource