Sustainability reporting : a guide for professionals and students / Richard Barker, Alan Teixeira.

Format:

Book

Author/Creator:

Barker, Richard, 1968-

Contributor:

Teixeira, Alan

EBSCOhost

Language:

English

Subjects (All):

Sustainable development reporting.

Social responsibility of business.

Physical Description:

1 online resource

Place of Publication:

Hoboken, NJ : Wiley, [2026]

Contents:

Cover

Title Page

Copyright Page

Contents

About the Authors

Part I Overview of the ISSB and IFRS S1

Chapter 1 Introduction

1.1 Aims of the Book and Target Reader

1.2 Structure of the Book

1.3 Prerequisite Reading

Chapter 2 Global Context

2.1 Evolution of the Sustainability Reporting Landscape

Early Reporting Standards and Guidelines

Extending Financial Reporting

Industry Standards

Financial Stability Board and Climate Risk

IFRS Foundation and the Establishment of the ISSB

Taskforce for Nature-Related Financial Disclosures (TNFD)

Jurisdiction-Specific Developments

2.2 Market Practice

2.3 The Global Baseline and Interoperability

Global Baseline

2.4 Conclusion

Further Reading

2.A SASB Standards

Chapter 3 General-Purpose Financial Reporting and IFRS Sustainability Disclosure Standards

3.1 The Audience-The Primary Users of General-Purpose Financial Reports

3.2 Decisions Relating to Providing Resources to the Entity

3.3 IFRS Standards

IFRS Standards and Accompanying Material

3.4 Assurance

Reasonable and Limited Assurance

Forward-Looking Information

Controls

3.5 Conclusion

Chapter 4 IFRS S1 General Requirements for Disclosure of Sustainability-Related Financial Information

4.1 Objective and Scope

4.2 Sustainability-Related Risks and Opportunities

Sustainability

Prospects

Identifying an Entity's Sustainability-Related Risks and Opportunities

4.3 Core Content

Governance

Strategy

Risk Management

Metrics and Targets

Sources of Guidance for Core Content Disclosures

Connected Information

4.4 Time Horizons

4.5 Materiality

Exceptions to Disclosure

Interoperability with ESRS

4.6 Proportionality

Skills, Capabilities and Resources

Reasonable and Supportable Information Without Undue Cost or Effort

4.7 Judgement and Measurement Uncertainty

Measurement Uncertainty

Updating Comparative Metrics

Errors

4.8 Fair Presentation

4.9 A Complete Set of Sustainability-Related Financial Disclosures

Location

Interim Reporting

Statement of Compliance

4.10 Conclusion

Part II Applying IFRS Sustainability Disclosure Standards

Chapter 5 Identifying Sustainability-Related Risks and Opportunities

5.1 How to Think About Sustainability-Related Risks and Opportunities

5.2 Relationship with an Entity's Business Model and Value Chain

5.3 Impacts and Dependencies

Impacts

Dependencies

5.4 Summary

5.A SASB Disclosure Topics

Chapter 6 Governance

6.1 IFRS S1 Required Disclosures

6.2 Corporate Governance

Corporate Law and the Responsibility of Directors

Governance Mechanisms Arising from the Separation of Ownership from Control

6.3 Governance of Sustainability-Related Risks and Opportunities

6.4 Management's Role

6.5 Effective Disclosure

6.6 Conclusion

Chapter 7 Strategy.

Notes:

Includes bibliographical references and index.

Electronic reproduction. Ipswich, MA Available via World Wide Web.

Description based on online resource; title from digital title page (viewed on June 17, 2026).

Other Format:

Print version: Barker, Richard Sustainability Reporting

Print version :

ISBN:

9781394355921

1394355920

9781394355938

1394355939

Publisher Number:

40033247290

CIPO000379659

Access Restriction:

Restricted for use by site license.