The EU Directive on Non-Financial and Diversity Disclosure affects thousands of companies based in the EU, and by now, most EU Member states have completed the process of transposing the EU Directive on Non-Financial and Diversity Disclosure into national legislation. >>> read more

Recent changes in greenhouse gas emissions reporting enable large electricity consumers to apply market forces, compelling electricity providers to shift towards renewables. Many of our clients are knowledge-based companies. For these companies, electricity is not a material source of emissions >>> read more

SustainAbility and GRI have published insights on four key trends fundamental to the UN Sustainable Development Goals: climate change, human rights, wealth inequality, and data and technology.  The insights provide practical guidance to organizations responding to the risks and opportunities that >>> read more

Nonfinancial capital is a key to strategizing for an environmental future that may go beyond global. Leading climate scientists suggest that if society continues on the current track of global development, a temperature increase of four degrees Celsius could become >>> read more

Accounting students have the arduous task of learning how to prepare and analyze financial reports. Like other users of financial data, they may wonder if the numbers alone are enough to evaluate a firm. From the perspective of millennials, issues regarding >>> read more

The push is on for companies to report their non-financial metrics around sustainability in a standardized way that can be rated and ranked. As more asset managers look to incorporate environmental, social and corporate governance (ESG) criteria into their investment >>> read more

WBCSD launched the new report  “Sustainability and enterprise risk management” at the World Economic Forum in Davos. The report marks the first step in bridging the gap between the way companies consider sustainability issues in their risk management processes, and the >>> read more

Investors, the C-suite and boards have different views about what is, or should be, considered material information. A company’s financial results would be considered material by all parties. Based on SEC rules, companies are required to provide updates on their >>> read more

With rainforest destruction and forced labor urgent concerns in palm oil cultivation, a diverse group of NGOs and investor organizations releases today shared guidance for corporate reporting on company commitments towards responsible palm oil sourcing and production. Collaboratively developed by >>> read more

While much of the focus on Integrated Reporting has been on the needs of external stakeholders, the needs for better internal decision making can be significantly improved through utilizing the six capitals approach. As an example in 2014 I worked >>> read more

The 2017/18 financial year will see the first year of reporting under the EU Non-Financial Reporting (NFR) Directive, which was implemented into UK law as the ‘The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016’, effective January 1st >>> read more

A new study finds that corporate sustainability reporting often focuses on issues that are unimportant to stakeholders, and offers specific suggestions to improve the content of future corporate sustainability reporting efforts. “Right now, most corporate entities rely on guidelines from >>> read more