The Association of Chartered Certified Accountants (ACCA) collaborated with Ernst & Young Advisory Services Limited (EY) to publish a report titled Sustainability reporting: Track your progress – GBA insights. Survey findings reveal that although there is regulatory momentum for robust >>> read more

The European Commission has today adopted revised European sustainability reporting standards (ESRS) and a voluntary reporting standard for smaller companies. ESRS cover environmental, social, and governance issues, including climate change, biodiversity and human rights. They provide information for investors and >>> read more

EFRAG is pleased to publish the 2026 State of Play Report on the implementation practices of the European Sustainability Reporting Standards (ESRS). The study draws on a baseline of 905 assured Fiscal Year 2025 (FY2025) sustainability statements, assessed against a structured set of 18 >>> read more

The global sustainability reporting ecosystem is becoming less fragmented as more of the world’s largest companies begin to adopt or form plans to use the International Sustainability Standards Board (ISSB) standards and European Sustainability Reporting Standards (ESRSs), an updated report >>> read more

New analysis finds that GRI is the most widely used sustainability disclosure standard, with GRI reporters accounting for 62% of global market capitalization. The State of Sustainability Reporting: Global Trends in the GRI Standards 2025 draws on published reports from almost >>> read more

Joint statement on achieving efficient sustainability reporting using both GRI and ISSB Standards To provide further clarity on how GRI and the IFRS Foundation are working together to enable a seamless, global and comprehensive  system, the two have today issued >>> read more

With a view to boosting EU competitiveness, the Council gave on 24 february 2026 its final green light to a simplification of the sustainability reporting and due diligence requirements for companies. This legislation simplifies the directives on corporate sustainability reporting (CSRD) and >>> read more

A deep-dive study on the pollution disclosure practices of publicly listed companies around the world finds that, while most acknowledge air pollution through their reporting, measurable emissions data and information on individual pollutants are uneven or lacking. The air pollution >>> read more

With the new IPBES Business and Biodiversity Assessment warning that ‘business as usual’ is accelerating nature loss and calling for transformative change in corporate behavior, GRI has launched a timely and practical new resource to help organizations step up and >>> read more

A deep-dive analysis of global research on the value of sustainability reporting finds that 73% of studies show a positive correlation between companies that disclose their impacts and improved financial performance. The literature review by Global Reporting Initiative (GRI) – From >>> read more

EFRAG has submitted today its technical advice to the European Commission on the draft simplified European Sustainability Reporting Standards (ESRS). This marks a key milestone for the reduction of burden for companies in the context of the European Commission’s 2025 >>> read more

Today, the European Parliament endorsed reduced reporting duties and due diligence requirements for companies. With 382 votes in favour, 249 against, and with 13 abstentions, Parliament adopted its negotiating position on simplified sustainability reporting and due diligence duties for businesses. >>> read more