The Corporate Reporting 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 Dialogue has developed an online mapping tool to show the links between participants’ reporting initiatives. The landscape map provides a snapshot of corporate reporting initiatives and is a common reference point for demonstrating alignment through the lens of Integrated Reporting.
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.
“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."