Dear Sustainability-related financial disclosers
Today, I present to you the Core Content Canvas. This visual representation has been meticulously crafted with the intention of aiding your comprehension of the interconnectedness inherent in sustainability-related financial disclosures mandated by the IFRS Sustainability Disclosure Standards.
In the process of its creation, I drew upon the conceptual framework of the Business Model Canvas (BMC) and contemplated the integration of Core Content within sustainability-related financial reporting. The BMC offers a visual depiction of an entity’s business model through nine constituent elements.
Similar to the BMC, the Core Content Canvas encompasses nine fundamental components, which encompass thirteen disclosure themes that entities are obliged to disclose as Core Content. This diagram can be delineated into three primary segments, with the Right, Left, and Lower sections converging around Sustainability-Related risks and opportunities. The Right segment delineates oversight by the board, the Left pertains to implementation by management, and the Lower portion addresses metrics management.
I eagerly welcome your insights regarding the Core Content Canvas. Anticipating that your feedback will contribute to its further enhancement, I look forward to its refinement.
