Reporting entities

The Reporting Entities decision area considers “who” in the jurisdiction will be required to apply the requirements, focusing on determining which entities will be subject to the sustainability-related disclosure requirements in order to achieve the jurisdiction’s objectives.

The feature of ‘targeted entities – publicly accountable entities’ addresses extent to which requirements are applicable to all or most domestic publicly accountable entities

The feature of ‘targeted entities – market segments’ addresses extent to which requirements are applied to first (prime, premium or senior) and second (standard) tiers of publicly accountable entities.

The feature of ‘reporting entity’ addresses whether requirements pertain to the same reporting entity for financial statements and sustainability-related financial information.