The content and approach to the preparation of sustainability reports
is influenced by a number of international initiatives actively promoting
reporting practices, standards and frameworks. Recent examples of
such initiatives include the Global Reporting Initiative (GRI)
11
, the Carbon
Disclosure Project (CDP)
12
, the International Integrated Reporting Council
(IIRC)
13
, the Accounting for Sustainability (A4S)
14
, and the Sustainability
Accounting Standards Board (SASB).
15
UNCTAD has also been active in
this area (box 7).