Responses to the consultation on Recommendations for SDG Disclosures

by Carol A Adams

Main points:

  • Responses have been received from framework/standard setters, professional accounting bodies, reporting organisations, asset owners, asset managers, consultants and civil society participants to Recommendations for SDG Disclosures: A Consultation Paper
  • A response to the consultation responses will be published here
  • Work is underway to finalise SDG Disclosure Recommendations

Organisations and individuals who responded are listed below. They have provided important insights and their responses (where not marked confidential) will be published at a later date and acknowledged in the final document.


A4S Accounting for Sustainability (marked CONFIDENTIAL) 



Cbus Trustee: United Super Pty Ltd

Climate Disclosure Standards Board (CDSB)

Chartered Accountants Australia and New Zealand (CAANZ)

CPA Canada (marked CONFIDENTIAL)  




FTSE Russell

Global Reporting Initiative (GRI) 

Hermes Investment Management  

Impact Management Project

International Integrated Reporting Council (IIRC)

Institute and Faculty of Actuaries

Institute of Chartered Accountants of Scotland (ICAS)

Institute for Sustainable Futures, University of Technology Sydney

Legal and General Investment Management

Malaysian Institute of Accountants






Sustainability Accounting Standards Board (SASB)


United Nations Development Programme (UN DP)

University of Bristol Accounting School and Law School (Stuart Cooper, Tim Kasim, Giovanna Michelon, Margherita Pieraccini, Charlotte Villiers, Chris Willmore) 

World Benchmarking Alliance


Wim Bartels, KPMG/CRD (marked CONFIDENTIAL ) 

Seb Beloe, WhebGroup

Dr Delphine Gibassier, Audencia Business School

Xinwu He, Durham University Business School

Cary Krosinsky, Yale University 

Jeremy Nicholls, Social Value UK

Francis Pamminger, Yarra Valley Water 

Julian Poulter, Energy Transition Advisors 

Rebecca Self, HSBC 

Professor Richard Slack, Durham University Business School

Recommendations for SDG Disclosures: A Consultation Paper by Carol Adams, Paul Druckman and Russell Picot was published in August by three professional accounting bodies: ACCA, CAANZ and ICAS

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