Accounting › Section Z · Sustainability reporting › Topic Z.2
Reporting sustainability: users, initiatives, and the future
Sustainability reports have moved from glossy brochures towards structured disclosures built on published standards, and in some places they are now required by law. This topic covers who reads them, the main frameworks as they stood by late 2026, how greenhouse gas emissions are counted, and what remains unsettled.
In this topic
- Who reads sustainability information
- Materiality: two directions
- The Global Reporting Initiative
- SASB and integrated reporting
- The ISSB: IFRS S1 and S2
- The EU Corporate Sustainability Reporting Directive
- Counting greenhouse gases: three scopes
- Worked example: a greenhouse gas inventory
- Worked example: a materiality assessment
- The United States, assurance and what comes next
- Common mistakes to avoid
- Key takeaways
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