Integrated reporting and the need for specificity: Lessons from city-based greenhouse gas measurement and reporting

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

The International Integrated Reporting Council (IIRC) aims to provide a global measuring and reporting framework for environmental, social and governance performance. However, the absence of reliable and relevant metrics and key performance indicators for social, environmental and governance issues remain a big challenge for Integrated Reporting (IR). There is an urgent call from stakeholders for standard setters to solve inconsistency and build better alignment in metrics, especially concerning climate change reporting. Hence, this chapter focuses on an especially important metric – greenhouse gas emissions. We argue that a revised greenhouse gas management protocol would provide a useful focal point for standardizing accounting and reporting frameworks for cities’ greenhouse gas emissions.
Original languageEnglish
Title of host publicationThe Routledge handbook of integrated reporting
EditorsCharl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun
Place of PublicationNew York
PublisherRoutledge
Chapter30
Pages456-466
Number of pages11
ISBN (Electronic)9780429279621
ISBN (Print)9780367233853
Publication statusPublished - 2020

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