
In November 2020, two of the most influential organisations involved in corporate sustainability reporting are merging. The Sustainability Accounting Standards Board (SASB) and the International Integrated Reporting Council (IIRC) have announced that they are merging to form a new organisation called the Value Reporting Foundation. The new group will be led by the SASB chief executive, Janine Guillot and will link the IIRC’s integrated reporting framework with SASB’s disclosure standards. The aim is to simplify the way companies disclose environmental, social and governance information.