As companies apply the sustainability standards, the reporting suite typically needs to be reconsidered. To ensure that material information is clearly positioned, the Integrated Reporting Committee of South Africa's recent paper suggests two pathways: the umbrella approach and the single report approach. In both cases, sustainability information needs to be layered.
Our new information paper, Integrated Reporting and Using a Layering Approach to Sustainability Reporting, has just been released. The paper offers practical considerations in applying a layering approach to sustainability reporting in the context of the organisation’s governance, integrated thinking, and integrated reporting.