The Landscape Map

The map has three levels:


A brief description of the purpose of each standard or framework


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


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

= Full coverage = Partial coverage

Click on each button for more information

Purpose of standard or framework through the lens of ‹IR›

Initiative About
International <IR> Framework Help organizations explain to providers of financial capital how they create value over time
CDP Questionnaires

Use the power of information disclosure to drive organizations to measure, manage and reduce their impact on the environment and build resilience, while providing high quality information to the market

CDSB Framework

Help organizations prepare and present environmental information in mainstream reports with the same rigour as financial information, to provide consistent, comparable and clear decision-useful information for investors

FASB Accounting Standards Establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities to provide decision-useful information to investors and other users of financial reports
GRI Sustainability Reporting Standards

Enabling all organizations – regardless of size, sector or location – to report about their impacts on the economy, the environment, and/or society.

International Financial Reporting Standards Provide high quality, transparent and comparable information for investors, provide world capital markets with a common language for financial reporting, promote capital market stability through transparent financial reporting and promote consistent application of standards
ISO 26000 – Social responsibility Provide guidance on how businesses and organizations can operate in a socially responsible way
Sustainability Accounting Standards

Enable companies around the world to identify, manage and communicate financially-material ESG and sustainability information to their investors. 

Scope of standard or framework through the lens of ‹IR›