An Environmental Profit & Loss (EP&L) account is an economic valuation in EUR of the impact that a company generates to the environment. Philips published it’s first EP&L in the Annual Report 2017. The Philips EP&L is based on Life-Cycle >>> read more
Accountancy Europe and the World Business Council for Sustainable Development (WBCSD) published a new report analyzing various ways to strengthen assurance practices related to corporate reporting on nonfinancial/sustainability information. This important development comes on the heels of the EU nonfinancial reporting directive, which >>> read more
In a groundbreaking study released by CECP: The CEO Force for Good, the way companies calculate and report on their various programs and initiatives to improve society will fundamentally shift. In its report “What Counts: The ‘S’ in ESG, New Conclusions,” CECP, >>> read more
Courteney Keatinge is the director of Glass Lewis’s environmental, social and governance research, and covers shareholder proposals across a range of markets. Keatinge is also the author of issue reports on topics such as political contributions, sustainability reporting, proxy access >>> read more
Most energy companies today report on their climate, environmental and social impacts. In the EU they are even legally obliged to do so. But how transparent are these reports? How can they be compared? And how will they be used >>> read more
AccountAbility released yesterday its next-generation sustainability management framework and guidance – the 2018 AccountAbility Principles. The AA1000AP (2018) is a timely, informed update to the firm’s internationally accepted, principles-based approach to sustainability management for the 21st century. For over two >>> read more
In the past year, the GRI Sustainability Reporting Standards (GRI Standards) underwent exciting changes. By June of 2018, report preparers will have transitioned from the G4 Guidelines to the GRI Standards. And now, more than ever, the Global Sustainability Standards >>> read more
An online database that examines the environmental, social, and governance reporting requirements for 60 countries might just be the answer to calls for more harmonisation and alignment of ESG reporting. The Reporting Exchange is a free online platform run by the World Business >>> read more
Global companies that employ nearly 3.5 million people, with millions more working in their supply chains, have started to respond to calls for better workforce data – a request aimed at improving the quality of jobs worldwide and addressing poverty in less >>> read more
Today the Task Force on Climate-related Financial Disclosures (TCFD) and the Climate Disclosure Standards Board (CDSB) announced the launch of the TCFD Knowledge Hub – a platform with relevant insights, tools and resources to help organizations implement the TCFD recommendations >>> read more
The prevalence and prominence of sustainability as a vital concept in the world – let alone the business community – is now clear. It has been driven by a host of dynamics that are both native to, and external from, >>> read more
The World Business Council for Sustainable Development (WBCSD) in partnership with the Yale Initiative on Sustainable Finance and the Global Reporting Initiative (GRI) released “Materiality in corporate reporting,” a White Paper focused on corporate disclosure of environmental, social and governance >>> read more