The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, has today published its response to the IFRS Foundation’s consultation on sustainability reporting. ESMA recommends establishing high-quality international standards while also catering for the needs of jurisdictions that are at >>> read more

GRI has called for strengthened financial reporting that complements sustainability reporting and takes account of the financial risks and opportunities related to a company’s sustainability impacts – with mandatory disclosure to ensure transparency on corporate contributions to global challenges. The >>> read more

The International Federation of Accountants (IFAC) submitted its response to the IFRS Foundation’s Consultation Paper on Sustainability Reporting, issuing a resounding “yes” to the question of whether an international sustainability standards board is needed to lead a coherent global system >>> read more

In a new report CDSB has taken a deep dive into the environmental disclosures of the largest listed companies in the EU. The third in the series, we pick up where our previous report ‘Falling Short?’ left off. We will compare where >>> read more

The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, has published its Consultation Paper containing ESMA’s draft advice to the European Commission on Article 8 of the Taxonomy Regulation. This specifies the content, methodology and presentation of >>> read more

GRI has welcomed research that shows a record number of companies, spanning sectors and geographic regions, are voluntarily choosing to disclose their sustainability impacts – with the GRI Standards the most widely used for reporting. The 2020 KPMG Survey of Sustainability >>> read more

Businesses worldwide have a critical role to play in addressing the inherent, existential risks of biodiversity loss. Yet, less than one-quarter (23 percent) of companies worldwide at risk from the loss of biodiversity are currently disclosing that risk in their >>> read more

In cooperation with Kirchhoff Consult AG, the International Integrated Reporting Council (IIRC) has investigated the extent to which investors and analysts value non-financial information, the ways they use it and the benefits they see from integrated reporting. The question of >>> read more

The news of the formation of the Value Reporting Foundation by the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) has been welcomed by GRI. Consolidating efforts that aim to inform investors about the financial impacts of sustainability >>> read more

The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) today announced their intention to merge into a unified organization, the Value Reporting Foundation, providing investors and corporates with a comprehensive corporate reporting framework across the full >>> read more

CDSB invites comments from multi-stakeholders on the CDSB Application guidance for water-related disclosures and how it can support the integration of material water-related information in corporate mainstream reports. About the guidance The CDSB Framework application guidance for water-related disclosure (Water Guidance) >>> read more

​​On 25 June 2020, the European Commission (EC) issued a request for technical advice mandating EFRAG to undertake preparatory work for the elaboration of possible EU non-financial reporting standards in a revised Non-Financial Reporting Directive (NFRD), the ultimate objective being to allow >>> read more