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.
“The corporate reporting landscape is changing. For too long, reporting has been fragmented and disconnected from the strategic drivers of value. The Corporate Reporting Dialogue represents the coming together of organizations that have the combined power to shape the future corporate reporting landscape, creating a cohesive, meaningful and durable roadmap that builds business and investor confidence. It is a collaboration that will promote greater cohesion and efficiency, rebalancing reporting in favour of the reader, helping to re-establish the connection between a business and its principal stakeholders."