The Landscape Map
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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›
| Initative | Financial capital | Manufactured capital | Intellectual capital | Human capital | Social and relationship capital | Natural capital |
|---|---|---|---|---|---|---|
| CDP Questionnaires | Full | |||||
| CDSB Framework | Full | |||||
| FASB Accounting Standards | Full | Partial | Partial | Partial | Partial | |
| GRI Sustainability Reporting Standards | Full | Full | Full | |||
| International Financial Reporting Standards | Full | Partial | Partial | Partial | Partial | |
| ISO 26000 – Social responsibility | Partial | Full | Full | Full | ||
| Sustainability Accounting Standards | Full | Full | Full |
Content of standard or framework through the lens of ‹IR›
| Initiative | Organisational overview and external environment | Governance | Business model | Risks and opportunities | Strategy and resource allocation | Performance | Outlook |
|---|---|---|---|---|---|---|---|
| CDP Questionnaires | Partial | Partial | Partial | Partial | Partial | Partial | Partial |
| CDSB Framework | Partial | Partial | Partial | Partial | Partial | Partial | |
| FASB Accounting Standards | Partial | Partial | Partial | Partial | Partial | ||
| GRI Sustainability Reporting Standards | Partial | Partial | Partial | Partial | Partial | Partial | |
| International Financial Reporting Standards | Partial | Partial | Partial | Partial | Partial | ||
| ISO 26000 – Social responsibility | Partial | Partial | Partial | Partial | |||
| Sustainability Accounting Standards | Partial | Partial | Partial | Partial | Partial | Partial |