Corporate Reporting Dialogue

The Corporate Reporting Dialogue is an initiative, convened by the IIRC, designed to respond to market calls for greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements. It aims to communicate about the direction, content and ongoing development of reporting frameworks, standards and related requirements; identify practical ways and means by which respective …

The Corporate Reporting Dialogue

is an initiative, convened by the IIRC, designed to respond to market calls for greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements. It aims to communicate about the direction, content and ongoing development of reporting frameworks, standards and related requirements; identify practical ways and means by which respective frameworks, standards and related requirements can be aligned and rationalized; and share information and express a common voice on areas of mutual interest, where possible, to engage key regulators.

 

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.

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Consultation

Between March and June 2019, a multi-stakeholder consultation was held on how the Corporate Reporting Dialogue can drive better alignment in the reporting landscape. The online survey and global roundtables responses will inform our initial report, showing the linkages of the TCFD recommendations with the respective frameworks and the linkages between frameworks. It will also inform potential areas for Dialogue participants to focus on going forward as we drive better alignment.

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Participants:

  • CDP
  • Climate Disclosure Standards Board
  • Financial Accounting Standards Board
  • Global Reporting Initiative
  • International Accounting Standards Board
  • International Integrated Reporting Council
  • International Organization for Standardization
  • Sustainability Accounting Standards Board
  • Landscape Map

    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.

    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