IFRS Foundation


  • GHG Emissions
  • Air Quality
  • Energy Management
  • Water & Wastewater Management
  • Waste & Hazardous Materials Management
  • Ecological Impacts

Social Capital

Human Capital

  • Labor Practices
  • Employee Health & Safety
  • Employee Engagement, Diversity & Inclusion

Business Model & Innovation

  • Product Design & Lifecycle Management
  • Business Model Resilience
  • Supply Chain Management
  • Materials Sourcing & Efficiency
  • Physical Impacts of Climate Change
General Issue Category
(Industry agnostic)

Disclosure Topics (Industry specific) for:
Media & Entertainment

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Customer Welfare

Media Pluralism

Media pluralism, which is diversity in the broadest sense, includes both external and internal pluralism. External pluralism refers to media ownership, independent editorial boards, channels, titles, or programs. Internal pluralism refers to the social, racial/ethnic, and political diversity represented in media content. Media and entertainment companies can ensure pluralism by maintaining on- and off-screen diversity and by safeguarding the independence of editorial boards and programming.

Selling Practices & Product Labeling

Journalistic Integrity & Sponsorship Identification

Audiences rely on journalists for accurate and timely information on current events. Principles of journalism include accuracy, fairness, minimization of harm, independence, accountability, and transparency. Failure to adhere to these principles can affect the credibility of not only the journalist, but also of the company responsible for publishing or broadcasting these materials. As regulations around the disclosure of sponsorship and endorsement evolve, transparency is important for both journalism and entertainment content.

Competitive Behavior

Intellectual Property Protection & Media Piracy

Companies in this industry rely on their intellectual property (IP) to generate revenue. However, while IP protection is inherent to their business model, strong IP protections may sometimes conflict with the interests of society. Proponents of IP protection assert its importance as a driver of innovation. Opponents argue that assigning ownership can stifle innovation and competition by enabling the creation of monopolies. Despite the industry’s best efforts, media piracy is rampant and companies devote significant resources to protecting and enforcing their IP rights. Media and entertainment companies therefore must balance protecting their intellectual property with ensuring access to media and allowing fair use.

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