The Federation of European Accountants (FEE)
has issued a report covering the most common sustainability
frameworks used to identify environmental, social and governance
(ESG) indicators.
The basis for the selected frameworks covered
in the report, An introduction to current frameworks, is
relevance, involvement of European national accountancy
institutions, international applicability, and the range of
technical observations at international level.
The FEE suggests those using the report should
find a common methodology on how to use the various documents.
Relevance, materiality, consistency and reliability should all be
considered equally when deciding what information should be
reported, the FEE said.
