Report Leadership

Best Practice Environmental Social and Governance (ESG) Reporting
This report builds on the Report Leadership publication ‘Tomorrow's Reporting Today’ and proposes that additional financial and narrative information about Generico's delivery of its environmental, social and governance strategies - both now and in the future - be included in the annual report. The report demonstrates a practical approach to quantification and valuation of Generico’s sustainability strategy and practices.

More about Report Leadership

Report Leadership is a multi-stakeholder group that aims to challenge established thinking on corporate reporting. PricewaterhouseCoopers is working with the Chartered Institute of Management Accountants (CIMA), Radley Yeldar and Tomkins plc to develop simple, practical ways to improve narrative and financial reporting in the belief that corporate reporting should:
  • be more relevant, informative and accessible
  • provide investors with what they want without inundating them with unnecessary detail
  • go well beyond issues of measurement and accounting.
On the reportleadership.com website you can download a copy of the publication which outlines the initial thinking. This reflects input and feedback from a number of investors and is structured in two parts:
  • First, a short framework document, which focuses on some of the issues that investors say they would like the reporting model to address. We explain each area and what we have done to address them

  • Second, a fictitious annual report of a company called Generico, brings our ideas alive and illustrates how they can be addressed with creativity and thought. To make its ideas practical and realistic, it focused on what is achievable today within the current International Financial Reporting Standards model by improving disclosure and presentation of information.
Download publication

To download a copy of Best Practice Environmental Social and Governance (ESG) Reporting [697 KB] please fill in and submit the form below.

Name*:
Job title*:
Organisation*:
Email address*:
 
  

Information submitted by this form will only be used in accordance with the Global PricewaterhouseCoopers Privacy Policy.

Contacts
Nick Ridehalgh
Partner
Sydney
Tel:+61 2 8266 4899
Scott Williams
Senior Manager
Sydney
Tel:+61 2 8266 0338
Best Practice Environmental Social and Governance (ESG) Reporting