***Second edition  - republished June 2022***

This guide is an introduction to sustainability reporting.  

It summarises recent key developments in sustainability reporting and shows how it's impacting the role of the accountant and shaping the future of corporate reporting. It also highlights how this area is likely to evolve, and offers signposts to further sources of information.
 

Enhancing Greenhouse Gas (GHG) Reporting

May 30, 2023

New resources are now available to help CFOs, accountants and finance professionals undertake or enhance cost-effective and investor-grade GHG reporting. The guidance, designed to be built on existing systems and processes, is divided into two parts:

1. 8 Steps to Enhance GHG Reporting: A Roadmap for Accounting and Finance Professionals – a guide for finance and accounting professionals to engage with others across their business to prepare for GHG emissions reporting requirements aligned to financial reporting processes.
2. GHG Reporting Building Blocks for Accountants – technical guidance necessary for accountants to collect and enhance the quality of data related to all scopes of GHG emissions at individual entity and group levels.

The guidance was released by the International Federation of Accountants (IFAC) and We Mean Business Coalition (WMBC), in partnership with Accounting for Sustainability (A4S), Global Accounting Alliance (GAA), and World Business Council for Sustainable Development (WBCSD)