CO_2 reporting rules will boost green accounting

摘要

The introduction of mandatory greenhouse gas reporting for listed companies in the UK from September this year strengthens the trend for environmental impacts or natural capital accounting. As part of integrated reporting these will come under the purview of chief financial officers and auditors. Pressures for increased transparency and greater integration between financial reporting and environmental disclosure has grown steadily since the Global Reporting Initiative (GRI) was launched in 1997 by US sustainability leaders CERES and the Tel-lus Institute.