Intergovernmental Working Group of Experts on (ISAR) · 2020. 9. 10. · Principal Engineer on AI...
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Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 35th SESSION 24 - 26 October 2018 Room XVII, Palais des Nations, Geneva Thursday, 25 October 2018 Morning Session Agenda Item 3. Enhancing comparability of sustainability reporting: Selection of core indicators for entity reporting on the contribution towards the attainment of the Sustainable Development Goals Presented by Maria Mora Chair of the Best Practices Board XBRL This material has been reproduced in the language and form as it was provided. The views expressed are those of the author and do not necessarily reflect the views of UNCTAD.
Transcript of Intergovernmental Working Group of Experts on (ISAR) · 2020. 9. 10. · Principal Engineer on AI...
Intergovernmental Working Group of Experts on International
Standards of Accounting and Reporting (ISAR)
35th SESSION
24 - 26 October 2018 Room XVII, Palais des Nations, Geneva
Thursday, 25 October 2018 Morning Session
Agenda Item 3. Enhancing comparability of sustainability reporting: Selection of core indicators for entity reporting on the contribution towards the attainment of the Sustainable
Development Goals
Presented by
Maria Mora Chair of the Best Practices Board
XBRL
This material has been reproduced in the language and form as it was provided. The views expressed are those of the author and do not necessarily reflect the views of UNCTAD.
Are SDGs core indicators enough? XBRL has a role to play
Maria MoraChair of the Best Practices Board at XBRL International
Principal Engineer on AI at Fujitsu Laboratories of [email protected]
ISAR 35THGENEVA
October 25th, 2018
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XBRL IN NON‐FINANCIAL REPORTING
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XBRL IN NON‐FINANCIAL REPORTING
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XBRL IN NON‐FINANCIAL REPORTING
BUSINESS STRATEGYBUSINESS STRATEGY
ACCOUNTINGACCOUNTING
SUSTAINABILITY REPORTING
SUSTAINABILITY REPORTING
TECHNOLOGYTECHNOLOGY
Lack of coordinated work between departments
The unfamiliarity of how sustainable aspects have an impact on financial outcomes and vice versa.
Lack of a generally accepted framework ‐> different guidelines to follow
Lack of uniformity in basic principles (i.e. threshold of materiality)
Lack of alignment /correspondence between the different reporting frameworks
Limited level of assurance
‐ Decentralization and lack of data connectivity‐ Lack of accessibility
‐ Lack of validation‐ Lack of structured information‐ Lack of comparability‐ Lack of reliability ‐ Lack of consistency‐ Lack of precision and accuracy
ProductionDistributionConsumption
PROBLEMS AND SOLUTIONS IN SUSTAINABILITY REPORTING
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