Corporate Reporting Dialogue (CRD): an importante initiative
The Corporate Reporting Dialogue aims at improving the coherence, the materiality and the comparability of the standards and the reference reporting frames of companies on the exercise of their social responsibilities.
This initiative has been launched by reference players such as GRI, l’IIRC, CDP, CDSB, IFRS, ISO, FASB & SASB.
The participants drew up a detailed table comparing their definitions of the materiality and their respective reporting approaches on the social responsibility of the companies. This tool and this approach will be useful to all the actors in charge of the reporting on the social responsibility drivers.
“This initiative is a key step for the emergence of reporting principles and rules that are comprehensible and useful to express corporates CSR commitments, the analysis of their performances and their risks, and for a documented dialogue with their stakeholders” (Fouad Benseddik, Director of Methods, Vigeo Eiris)