Глобальный альянс бухгалтеров опубликовал первый отчет о необходимости связи экологических и финансовых отчетов

The Global Accounting Alliance (GAA), whose members include Chartered Accountants Ireland, has published the first report in a three-part series examining connectivity in corporate reporting. The Connected Reporting Landscape considers why sustainability disclosures need to be more closely linked to financial reporting to provide a clearer view of an organisation’s performance, risks and long-term value. Access deeper industry intelligence Experience unmatched clarity with a single platform that combines unique data, AI, and human expertise. Find out more Produced by the GAA Sustainability Working Group, the report addresses the growing volume of information being published on climate and other sustainability-related issues, and related challenges for preparers and report users. It argues that such disclosures should explain their relationship with business strategy, risk management, financial results and long-term value creation. According to the report, sustainability matters can influence cash flow, the cost and availability of capital, asset valuations and investment decisions. Treating sustainability information and financial statements as separate areas can result in reporting that is fragmented, inconsistent or less useful to those making decisions. The report draws on views from ten professional accounting bodies, representing more than 1.4 million accountants in over 180 countries. It also incorporates more than 30 interviews with stakeholders from across the reporting ecosystem. According to the report, achieving connected reporting can be challenging. Organisational silos, different planning periods, skills shortages and approaches focused on completing checklists can all hinder progress. It identifies effective governance, common frameworks and cooperation between functions as important factors in addressing these obstacles. The report’s findings align with developments in sustainability reporting standards, including the IFRS Sustainability Disclosure Standards and European Sustainability Reporting Standards. The publication is intended for accountants working in business, practice, assurance, advisory and the public sector, as well as professional bodies and users of corporate reporting. GAA CEO Jim Knafo said: “Connectivity is becoming one of the defining features of high-quality corporate reporting. “As expectations for sustainability-related information rise, professional accountants can help ensure that reporting is more coherent, reliable and useful. “This series is intended to support the profession in telling a more connected story about performance, risk and long-term value.” The GAA plans to publish the remaining two reports in the series before the end of 2026.