The Value Reporting Foundation is advised, supported and guided by stakeholders internationally through its networks and advisory groups, to ensure the work of the Foundation is responsive to market needs and input.
Supported and Guided by International Stakeholders
Advisory bodies
The International Integrated Reporting Council is a global coalition of regulators, investors, companies, standard setters, the accounting profession, academia and NGOs. It is the primary institutional forum for expression of the Value Reporting Foundation’s broad market view on matters relating to integrated reporting and integrating thinking, as well as a medium for its interaction and provision of advice, guidance and input on issues of relevance for the organization, including its nature, objectives, purpose, vision and mission, as well as its strategy and the means by which to deliver it.
The SASB Investor Advisory Group comprises leading global asset owners, asset managers and investment intermediaries who recognize the need for consistent, comparable and reliable disclosure of financially-material, decision-useful environmental, social and governance (ESG) information to investors.
The SASB Standards Advisory Group is a standing committee of volunteer industry experts from corporations, financial institutions and third parties that provide ongoing feedback on the implementation and use of the SASB Standards, as well as emerging sustainability issues to be considered as part of the standard-setting process.
Networks
<IR>Ambassadors seek to support the mission and work of the Value Reporting Foundation by helping to promote our aims.
The <IR> Academic Network is a platform that facilitates the collaboration between academics and others, including reporting organizations, providers of financial capital, policy-makers and standard setters, and the sharing of information. The network also ensures the Value Reporting Foundation is kept abreast of relevant academic thinking, including research evidence concerning the business case for integrated reporting.
The <IR> Business Network is the Value Reporting Foundation’s global flagship programme for engaging with leading organizations around the world committed to furthering integrated thinking and reporting. It is a diverse group of leading organizations from a range of sectors and regions, united by a drive to contribute to financial stability and sustainable development.
<IR>Regional Committees are run regionally and at an in-country level by Value Reporting Foundation partners to support the local uptake and adoption of integrated thinking and reporting.
<IR>Training Partners have been appointed, as part of our commitment to drive high-quality integrated reporting globally, to deliver our training. These partners have been appointed because of their knowledge and understanding of integrated reporting.
The SASB Alliance is composed of asset owners, asset managers, businesses and service providers dedicated to developing and exploring best practices to integrate material sustainability information into existing processes. Organizational members of the Alliance receive ongoing educational opportunities and member-only discussions. Members share the belief that today’s capital markets need standardized sustainability disclosure and effective ESG integration into investment practices – for the benefit of both businesses and investors.
The FSA City Groups are international networks of people from across the ESG spectrum interested in how sustainability factors impact financial outcomes. City Groups convene webinars and gatherings to discuss the application of SASB Standards and the evolving ESG, sustainable investing and sustainability accounting space.
SASB licensees include asset managers, asset owners, data and research firms, and corporate reporting software providers that use SASB Standards and/or the Sustainable Industry Classification System® (SICS®) to focus their processes and products on the ESG information that matters to investors.
SASB’s Consultant Content Program consists of corporate advisors who receive content resources to help their clients stay updated about SASB Standards and ESG disclosure best practices.
The Corporate Reporting Dialogue is a platform, convened by the Value Reporting Foundation, to promote greater coherence, consistency and comparability between corporate reporting frameworks, standards and related requirements. Participants include CDP, Climate Disclosure Standards Board (CDSB), Financial Accounting Standards Board (FASB) (observer), Global Reporting Initiative (GRI), International Accounting Standards Board (IASB), International Organization for Standardization (ISO) and the Value Reporting Foundation. The Corporate Reporting Dialogue facilitated the Better Alignment Project.