About the Authors

Tia Rebecca Driver is a doctoral candidate in the School of Environment, Enterprise and Development at the University of Waterloo in Ontario. Her current research interests include sustainability reporting and strategic management.

Amr ElAlfy is an assistant professor of sustainability management at the College of Business and Economics at Qatar University. His research focuses on sustainability management and corporate reporting frameworks. Amr has a long managerial history of working in multinational conglomerates, namely Nestlé and 3M, where he led the marketing and sustainability agendas for the Middle East and Africa Region.

Olaf Weber is a senior fellow at CIGI, where his research focuses on sustainability and the banking sector, including sustainability guidelines and regulations for central banks and regulatory bodies. He is currently a professor in the School of Environment, Enterprise and Development at the University of Waterloo and a University of Waterloo Research Chair in Sustainable Finance.

Acronyms and Abbreviations

CDP Carbon Disclosure Project

CDSB Climate Disclosure Standards Board

CSR corporate social responsibility

EFRAG European Financial Reporting Advisory Group

ESG environmental and social governance

FSB Financial Stability Board

GHG greenhouse gas

GRI Global Reporting Initiative

IASB International Accounting Standards Board

IFRS International Financial Reporting Standards

IIRC International Integrated Reporting Council

ISO International Organization for Standardization

ISSB International Sustainability Standards Board

PRI Principles of Responsible Investment

SASB Sustainability Accounting Standards Board

SDGs Sustainable Development Goals

TCFD Task Force on Climate-related Financial Disclosure