Articles by Leigh Roberts

A lot of everything around the world it seems, but on the corporate reporting side… The International Sustainability Standards Board (ISSB) is expected to release exposure draft standards or guidance for two key projects they’ve […]

By Leigh Roberts. Over the past two years, the IRC has released two inter-related Information Papers. The Papers have been well received locally and internationally. In 2023, A global comprehensive corporate reporting system came out […]

By Leigh Roberts After the last few years of high change, what’s in store for corporate and integrated reporting (IR) in 2024? Of great directional relevance are the feedback results of the International Sustainability Standards […]

By Leigh Roberts, CEO of the IRC of SA 2023 will bring more changes for corporate reporting. The tumult of the past few years has seen the rise of international sustainability reporting standards and the […]

By Leigh Roberts CA(SA) Things are moving quickly in international corporate reporting … and there’s more change afoot. On 31 March 2022, the International Sustainability Standards Board (ISSB) released its first two IFRS Sustainability Disclosure […]

The IFRS Foundation’s Technical Readiness Working Group (TRWG) released three documents of import on 3 November 2021. The General Requirements for Disclosure of Sustainability-related Financial Information Prototype, Climate-related Disclosures Prototype and its Supplement: Technical Protocols. […]

By Leigh Roberts The Value Reporting Foundation (VRF) was formed in July 2021 through the merger of the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB). On 3 November 2021 it […]

By Leigh Roberts CA(SA) There’s a lot going on in the international corporate reporting arena; leaving many bewildered, bemused, and, for some, a tad irritated to see the main players jostle to get their agendas […]

Over the ten years of integrated reporting in South Africa, I have been asked many times as to what makes a ‘quality integrated report’. It is, for sure, the mindful adherence to the 19 requirements […]