Reporting on profit, planet and people

With the statement of intent by the group of five sustainability standards setters, the merger of SASB and the IIRC (to form the VRF) as well as the expanded mandate of the IFRS to include sustainability reporting, the world of corporate reporting was seen to be changing. The risks and opportunities of value creation, preservation and erosion will be seen through a lens of the world’s impacts on organizations and not only the impacts that organizations have had, and continue to have, on the world.