In the last decade, transparency and corporate reporting progressed tremendously, allowing society access to performance information that is usually not available in financial reports. Sustainability (or non-financial) reporting enable stakeholders – like investors, regulators, employees, NGOs, communities, partners, etc. – >>> read more

As ESG risk takes center stage in the United States and globally, CEOs, CFOs and public company boards examining where ESG risk factors play a role in their investor communications and and their long-term strategy, and asking if their disclosures >>> read more

To date, 172 companies or organizations used the German Sustainability Code, to report on non-financial aspects of its activities. 2016 was, according to own data, the most successful year of the DNK. 58 new users have reported on the DNK, >>> read more

Standalone corporate social responsibility (CSR) reports vary considerably in the content of information released due to their voluntary nature. In a scientific study (by Volkan Muslu, Sunay Mutlu, Suresh Radhakrishnan and Albert Tsang) a disclosure score has been developed based on the tone, readability, length, >>> read more

The carrot likely will be even more important than the stick in driving corporate reporting on environmental, social and governance (ESG) issues in the U.S. going forward. Voluntary disclosure of what companies are doing to measure and manage their sustainability performance >>> read more

The transition to Global Reporting Initiative (GRI) Standards from GRI G4 feels daunting. Many past GRI reporters may wonder whether their organizations will be able to report in accordance with the GRI standards. Following are some changes to consider when transitioning >>> read more

Based on conversations BSR has had with investors and finance industry partners, companies should know that a change of administration in Washington will not affect the fundamental trends driving environmental, social and governance (ESG) investing. In the short term, businesses >>> read more

Long-term investors, such as pension funds, mutual funds, insurance firms and sovereign wealth funds, have concerns that pending regulatory reform won’t align with their economic interests. These investors believe that broad macroeconomic trends such as climate change, resource constraints, population >>> read more

ABN AMRO is the first financial institution in the world to publish a human rights report based on the reporting framework of the UN Guiding Principles on Business and Human Rights. In the report, the bank sets forth its human >>> read more

Are you wondering how to navigate the complexity of sustainability reporting? You can now use the new Reporting Exchange beta to help make sense of over 1,000 reporting requirements and resources on sustainability reporting from around the world. Developed by the >>> read more

The Procter & Gamble Company (NYSE:PG) released its first-ever Citizenship Report, detailing progress in reducing its environmental footprint, improving social conditions for those in need, advancing Diversity and Inclusion and empowering women inside and outside the Company. P&G has published >>> read more

Trust in business and in power has severely declined over the years, contributing to a collective mistrust in our future. Through COP21 and the Sustainable Development Goals, adopted by over 150 governments around the world in 2015, and with public opinion >>> read more