The future of corporate reporting, the Sustainable Development Goals and capital markets

In this video Paul Druckman talks about the future of corporate reporting and accounting for sustainable development. He discusses the need to incorporate the Sustainable Development Goals into the thinking of capital markets.

He argues for increased take up of integrated reporting and the need for convergence across the various standard and guideline setters. Whilst he sees the IIRC initiated Corporate Reporting Dialogue as a starting point, he feels that in the longer term there should not be numerous different framework and standard setting bodies. He speaks of the normalisation of integrated reporting i.e. the process of it becoming usual practice.

Paul believes the Sustainable Development Goals should be embedded within the goals of capital markets.

He discusses attempts to monetise externalities.

Paul discusses the hopes he has for the values of his successor – someone who focusses on both sustainability and the capital markets.

Previous videos in this Durham University Business School series on integrated reporting discuss:

  • Paul’s interest in social and environmental sustainability issues, their relevance to business and their place in the training of accountants – available here.
  • The meaning of value creation – available here.
  • The role of business schools – available here
  • The role of corporate reporting in providing information to investors – available here
  • Panel discussion on integrated reporting with ICAS – available here




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