The document discusses sustainability and integrated reporting frameworks, outlining the necessity for organizations to provide insights into their economic, environmental, social, and governance performance. It notes the increasing attention on climate change disclosures and the shift towards integrated reporting, which consolidates various performance metrics into a unified framework. Several prominent companies are adopting integrated reporting to enhance their communication and decision-making regarding resource management and stakeholder engagement.

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© 2014 IBM Corporation
Sustainability and Integrated
Reporting Framework
Paul Young CPA, CGA – Customer Success Manager/Architect, Data, AI and Platform
February 21, 2021

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© 2014 IBM Corporation
Paul Young - Bio
• CPA, CGA
• Academia (PF1, FA4, FN2, MU1. and
MS2)
• SME – Risk Management
• SME – Close, Consolidate and Reporting
• SME – Public Policy
• SME – Emerging Technology
• SME – Business Process Change
• SME – Financial Solutions
• SME – Macro/Micro Indicators
• SME – Supply Chain Management

3. © 2012 IBM Corporation
Paul Young CPA CGA – CSM / Bio
September 9,
2014
• CPA, CGA
• Financial Solutions
• SME – Risk Management
• SME – Emerging Technology
• SME – Business Process Change
• SME – Close, Consolidate and
Reporting
• SME – Public Policy
• SME – Financial Solutions
• SME – Supply Chain Management
Contact – Paul.Young@ca.ibm.com

4. © 2012 IBM Corporation
Agenda
September 9,
2014
• What is sustainable Reporting
• What is integrated reporting framework
• Videos / Quick Reports
• Videos – Cognos Analytics with Planning Analytics

5. © 2012 IBM Corporation
What is sustainability reporting
September 9,
2014
A sustainability report is an organizational report that
gives information about economic, environmental, social
and governance performance of operating segments and
measurement of disclosed segment information.

6. © 2012 IBM Corporation
Sustainable Reporting
September 9,
2014
Source - https://www.cpacanada.ca/en/business-and-accounting-
resources/financial-and-non-financial-reporting/international-financial-reporting-
standards-ifrs/publications/cpa-canada-responds-ifrs-foundation-consultation

7. © 2012 IBM Corporation
IFRS / Sustainable Reporting
September 9,
2014
Source - https://www.ipe.com/news/possible-ifrs-sustainability-standards-board-
announcement-at-cop26/10050496.article

8. © 2012 IBM Corporation
Climate Change / Canada - SEC
September 9,
2014
• The Canadian Securities Administrators (CSA) today
announced a project to review the disclosure of risks and
financial impacts associated with climate change. The
project will gather information on the current state of climate
change disclosure in Canada and internationally, and will
include consultation with investors and reporting issuers.
• The disclosure practices of public companies in relation to
climate-related risks and financial impacts have attracted
significant international attention in recent years. Several
voluntary disclosure frameworks have been proposed,
culminating in the publication in December 2016 of a set of
recommendations by the Financial Stability Board's Task
Force on Climate-related Financial Disclosures.

9. © 2012 IBM Corporation
Integrated Reporting Framework
September 9,
2014
There are four information categories that your company
shares with every other industry and company out there:
External drivers, strategy, resources and relationships, and
performance, all underpinned by relevant performance
measures.
Source - PWC

10. © 2012 IBM Corporation
Integrated Reporting Framework
September 9,
2014
Over 1,500 companies report
• Japan and South Africa are key adopters
• Many of America’s leading brands have adopted
Integrated Reporting over recent years including
General Electric, JLL, Pepsi Co, Prudential Financial
and The World Bank. They are using Integrated
Reporting to communicate a clear, concise, integrated
story that explains how all of their resources are
creating value. Integrated Reporting is helping
businesses to think holistically about their strategy and
plans, make informed decisions and manage key risks
to build investor and stakeholder confidence and
improve future performance.

11. © 2012 IBM Corporation
September 9,
2014
Source - https://www.cpacanada.ca/en/business-and-accounting-
resources/financial-and-non-financial-reporting/sustainability-
environmental-and-social-reporting/publications/evolving-
corporate-reporting-voluntary-reporting-briefing

12. © 2012 IBM Corporation
Integrated Reporting / SEC
September 9,
2014
Source - https://www.accountancydaily.co/listed-companies-increase-use-
integrated-reporting-says-iirc

13. © 2012 IBM Corporation
Quick Reports / Planning Analytics
September 9,
2014

14. © 2012 IBM Corporation
Cognos Analytics / Reporting
September 9,
2014

15. © 2012 IBM Corporation
Cognos Analytics / Exploration
September 9,
2014

16. © 2012 IBM Corporation
Cognos Analytics and Planning Analytics
September 9,
2014

17. © 2012 IBM Corporation
Summary
September 9,
2014
• More and more government security exchanges are
looking at making climate change reporting
mandatory as part of their filings
• Integrated Reporting Framework is being bringing in
risk, sustainability, operational performance and
metric reporting into one report.

18. © 2012 IBM Corporation
Solutions
September 9,
2014
• Cognos Controller - https://www.ibm.com/us-en/marketplace/auditable-
financial-consolidation
• IBM Planning Analytics Workspace -
https://www.ibm.com/support/knowledgecenter/en/SSD29G_2.0.0/com.ib
m.swg.ba.cognos.tm1_prism_gs.2.0.0.doc/c_prism_what_you_can_do.ht
ml
• IBM Sustainable Reporting:
https://www.ibm.com/ibm/green/sustainability_solutions.html