1. Table of Existing Reporting Standards and Frameworks
| Standard/Framework | Developed By | Focus Area | Primary Use |
|---|
| IFRS (International Financial Reporting Standards) | International Accounting Standards Board (IASB) | Financial Reporting | International Financial Statements |
| GAAP (Generally Accepted Accounting Principles) | Financial Accounting Standards Board (FASB) | Financial Reporting | U.S. Financial Statements |
| GRI (Global Reporting Initiative) | Global Reporting Initiative | Sustainability Reporting | Sustainability Impact |
| SASB (Sustainability Accounting Standards Board) | SASB | Sustainability Reporting | Financial Materiality |
| TCFD (Task Force on Climate-related Financial Disclosures) | Financial Stability Board | Climate-Related Risk Disclosure | Climate-Related Risks |
| <IR> (Integrated Reporting) | International Integrated Reporting Council (IIRC) | Integrated Reporting | Holistic View of Performance |
| CDP (Carbon Disclosure Project) | CDP | Environmental Reporting | Environmental Impact |
| ISO 14001 | International Organization for Standardization (ISO) | Environmental Management Systems | Environmental Management |
| ISO 26000 | International Organization for Standardization (ISO) | Social Responsibility | Social Responsibility |
2. Table Comparing Reporting Frameworks and Standards: Stakeholders & Purpose of Reporting
| Standard/Framework | Stakeholders | Purpose of Reporting |
|---|
| IFRS | Investors, Regulators | Financial transparency and comparability |
| GAAP | Investors, Regulators | Financial consistency and clarity |
| GRI | Investors, NGOs, Public | Disclose sustainability impact |
| SASB | Investors, Companies | Disclose financially material sustainability information |
| TCFD | Investors, Regulators, Companies | Disclose climate-related financial risks and opportunities |
| <IR> | Investors, Companies, Public | Provide a holistic view of performance and strategy |
| CDP | Investors, Companies, NGOs | Measure and disclose environmental impact |
| ISO 14001 | Companies, Regulators | Establish environmental management systems |
| ISO 26000 | Companies, Public | Promote social responsibility |
3. Table Comparing Reporting Frameworks and Standards: Completeness & Robustness
| Standard/Framework | Completeness (Scope of Issues Covered) | Robustness (Detail and Rigor of Reporting) |
|---|
| IFRS | High (Comprehensive Financial Reporting) | High (Detailed Accounting Standards) |
| GAAP | High (Comprehensive Financial Reporting) | High (Detailed Accounting Standards) |
| GRI | High (Broad Range of Sustainability Issues) | Medium (Varies by Organization) |
| SASB | Medium (Industry-Specific Issues) | High (Focus on Financial Materiality) |
| TCFD | Medium (Climate-Related Issues) | High (Specific Recommendations for Disclosure) |
| <IR> | High (Financial and Non-Financial Issues) | Medium (Principles-Based Framework) |
| CDP | Medium (Environmental Issues) | High (Detailed Reporting Requirements) |
| ISO 14001 | Medium (Environmental Management) | High (Certifiable Standard) |
| ISO 26000 | Medium (Social Responsibility) | Medium (Guidance-Based Standard) |
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