Sustainability Assurance: Comparing Drivers of Practice in Integrated Reporting Assurance and the Newly-Emerging Field of TCFD Assurance

可持续发展保证：比较综合报告保证和新兴TCFD保证领域的实践驱动因素

• 批准号: 2386770
• 金额: --
• 依托单位: Lancaster University
• 依托单位国家: 英国
• 项目类别: Studentship
• 财政年份: 2020
• 资助国家: 英国
• 起止时间: 2020 至 无数据
• 项目状态: 未结题
• 来源: https://gtr.ukri.org/projects?ref=studentship-2386770
• 关键词: Sustainability; Assurance; Comparing; Drivers; Practice

In recent decades, the rapid growth of multinational corporations in size, power and global spread has been coupled with increasing public awareness of business' externalities upon the environment and society, culminating in growing demand for extended corporate accountability. This has been exemplified by the substantial growth of sustainability reporting (SR), whereby firms disclose their economic, social and environmental impacts. Two of the more significant recent developments in this field are Integrated Reporting (IR) and TCFD (The Task-force on Climate-related Financial Disclosures) Reporting. IR is a rapidly growing practice that seeks to integrate financial and non-financial information in corporations' annual reports, aiming to provide a holistic account of a company's overall performance by connecting the key themes of strategy, purpose and value creation.

近几十年来，随着跨国公司在规模、实力和全球范围内的迅速增长，公众对企业对环境和社会的外部影响的认识也在不断提高，最终导致越来越多的人要求扩大公司问责制。可持续性报告的大幅增长就是一个例证，公司通过可持续性报告披露其经济、社会和环境影响。这一领域最近的两个较重要的发展是综合报告和气候相关财务披露工作组报告。IR是一种快速发展的实践，旨在将财务和非财务信息整合到公司的年度报告中，旨在通过连接战略，目标和价值创造等关键主题来全面描述公司的整体业绩。