A GLOBAL COMPREHENSIVE CORPORATE REPORTING SYSTEM: AN INFORMATION PAPER - from the IRC of South Africa

https://integratedreportingsa.org/ircsa/wp-content/uploads/2023/09/A-global-comprehensive-corporate-reporting-system.pdf

As stated in the document, 

This Information Paper (Paper) seeks to assist organisations by:  

• Highlighting the overarching governance responsibility for reporting
• Explaining integrated thinking in an organisation’s operations
• Positioning the integrated report
• Offering considerations relevant to a fit for purpose corporate reporting suite
• Exploring the global baseline and layering of sustainability disclosures
• Overviewing selected sustainability reporting standards, guidance and directives
• Outlining approaches to compiling a comprehensive corporate reporting suite, centring on the integrated report