Many organizations routinely disclose the impacts of their activities on the environment to answer questions about the company’s impact on the environment. For example, 6,500 companies routinely do so in CDP’s annual disclosure cycle. The right question to ask, however, >>> read more

​Continued degradation of environmental resources and failing to provide safe and healthy working environments globally have put water and OHS high on the global agenda, and are relevant to the Sustainable Development Goals (SDGs). Credible and actionable information about organizations’ >>> read more

On 1 July 2018, the transition from GRI’s G4 guidelines to the Sustainability Reporting Standards (GRI Standards) has been completed. Read more about what this means for you, and for your sustainability reporting. ​ Since 2000, GRI’s Sustainability Reporting Guidelines >>> read more

In an interesting case study is examined how financial audit-styled concepts such as materiality are transferred to non-financial audit arenas. The authors uncover a number of interrelated features of the materiality determination and assessment process within sustainability assurance (assurance on >>> read more

California Governor Edmund G. Brown Jr., United Nations Climate Change Executive Secretary Patricia Espinosa and Mahindra Group CEO Anand Mahindra have joined forces to spur more businesses, cities, states and regions to transparently report carbon emissions and progress toward meeting verifiable >>> read more

Global markets need standardised, accessible information about the climate risks faced by investments and businesses, writes the EBRD’s Craig Davies. The European Bank for Reconstruction and Development has signed up to a major international initiative: disclosing climate-related financial information related >>> read more

The Corporate Human Rights Benchmark has led to a surge in human rights reporting since it was launched a year ago, but the failure of more than a quarter of companies to engage is cause for deep concern, says Magdalena >>> read more

The European Bank for Reconstruction and Development (EBRD) has become the first multilateral development bank (MDB) to sign up to a major international initiative to promote financial stability in the face of uncertainties created by a changing climate. The Bank >>> read more

As a standard setter in sustainability reporting, GRI has a responsibility to engage in sustainability reporting and exemplify best practice in doing so. But, as a small non-profit organization, it faces constraints and challenges when reporting on its impacts. As >>> read more

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