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May 30, 2011

FEE issues sustainability reporting guide

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.


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