In July 2013, in order to capture stakeholder and national perspectives on paragraph 47 (the reporting outcomes of Rio+20), ACCA held a series of focus groups in Australia, Canada, Hong Kong, South Africa, UAE, and the UK.
The participants represented a range of stakeholders in corporate sustainability reporting. On the basis of the six conversations between the 49 experts, a number of recommendations have been put forward.
These recommendations are intended for both the GoF and any government intending to proceed with Paragraph 47 implementation.
