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.

Participants of the Corporate Reporting Dialogue are currently working together on the following initiatives:

 

The Better Alignment Project

The Better Alignment Project is a ground-breaking two-year project focused on driving better alignment in the corporate reporting landscape, to make it easier for companies to prepare effective and coherent disclosures that meet the information needs of capital markets and society. Participants of the Corporate Reporting Dialogue have committed to driving better alignment of sustainability reporting frameworks, as well as with frameworks that promote further integration between non-financial and financial reporting.

Read the announcement of this major new project and find out further information about how this project will take shape.


Corporate Reporting 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.

View the map

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.

View the document

A message from the Chair of Corporate Reporting Dialogue

"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