Which standard is used to promote dialogue among leading reporting standards bodies?

The International Integrated Reporting Council (IIRC) is known for promoting dialogue among leading reporting standards bodies. Its framework encourages organizations to create integrated reports that communicate how they create value over time. By fostering collaboration among various standards, the IIRC aims to establish a coherent reporting ecosystem that can effectively address the complexities of sustainability reporting.

The IIRC's emphasis on integrated thinking and reporting allows businesses to connect their financial performance with environmental, social, and governance (ESG) factors. This holistic approach enhances transparency and accountability, helping stakeholders understand how various aspects of a company's operations interrelate and contribute to long-term success.

The other options represent important frameworks and standards in their own right. For example, ISO 14001 focuses on environmental management systems, the Global Reporting Initiative (GRI) provides comprehensive sustainability reporting guidelines, and the Carbon Disclosure Project (CDP) emphasizes environmental performance. However, none of these organizations specifically prioritize the facilitation of dialogue among multiple reporting standards in the way that the IIRC does, making it the most fitting answer to the question.