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.
|Title of host publication||The Routledge handbook of integrated reporting|
|Editors||Charl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun|
|Place of Publication||New York|
|Number of pages||11|
|Publication status||Published - 2020|