国际会计师联合会：2023年可持续信息披露与鉴证现状研究报告（英文版）（48页）.pdf

1、THE STATE OF PLAY:SUSTAINABILITY DISCLOSURE&ASSURANCE2019-2021 TRENDS&ANALYSISFEBRUARY 20232FOREWORDThis marks our third annual benchmarking study of global practice in sustainability disclosure and its assurance.The momentum behind enhancing corporate reporting with environmental,social,and governa

2、nce(ESG)or sustainability information continuesdemonstrated by our findings that 95%of large companies report on ESG and 64%of companies now obtain assurance/verification over some of the information they provided in 2021(increasing from 91%and 51%,respectively,in 2019).The need for a harmonized,glo

3、bal system for reporting decision-useful information is clearer than ever before given 86%of the companies reviewed employed multiple standards and frameworks to prepare and present sustainability information.We continue to believe this practice neither supports consistent,comparable,and reliable in

4、formation,nor provides a foundation for globally consistent,high-quality sustainability assurance.New in this report,we examine the extent to which companies provide forward-looking information on climate:emissions reduction targets and plans for achieving them.While nearly two-thirds of companies d

5、isclosed targets,they lag the rate at which companies report their historic greenhouse gas emissions(97%).Other key highlights in this report demonstrate important global trends,as well as continuing jurisdictional differences.Stand-alone sustainability reports remain a popular format for disclosure

6、(especially in Canada,U.S.,and jurisdictions in Asia).But there are jurisdiction-specific trends toward reporting in annual reports and integrated reports,which provide more connectivity between ESG and financial information and support integrated decision making within companies.While most reportin