Corporate Reporting Dialogue

The Corporate Reporting Dialogue (the Dialogue) is an initiative designed to respond to market calls for greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements.

The Landscape map

The Corporate Reporting Landscape Map provides a snapshot of corporate reporting initiatives and is intended to be a simple navigational tool. Users of the map should consult source documents for complete framework or standard details and implementation requirements.

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The map has three levels:

Purpose

A brief description of the purpose of each standard or framework

Scope

How each reporting initiative relates to the six capitals of <IR>

Content

How each reporting initiative relates to the content elements of <IR>


Statement of Common Principles of Materiality

This document compares materiality definitions and approaches by Corporate Reporting Dialogue participants. The concepts in this paper represent common foundational principles believed to be broadly consistent with all forms of standards' development and business reporting to stakeholders. The paper demonstrates a commitment by participants to identify practical ways and means by which their respective frameworks, standards and related requirements can be aligned and rationalized.

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"I think the Dialogue is important in many ways. It brings together several key standard setters and framework developers so that they better understand each other and their latest developments, so that they can, as far as possible, align their work, share their thoughts and express a common voice on areas of mutual interest. The overall goal is to improve the efficiency and effectiveness of corporate reporting by getting the participants to work together as much as possible."

Ian Mackintosh
CHAIR, CORPORATE REPORTING DIALOGUE


Dialogue participants

CDP
CDSB
FASB
GRI
IASB
IIRC
ISO
SASB