FRAG is happy to present a series of educational videos dedicated to the First set of draft ESRS, which were released to the European Commission in November 2022. This series is composed of 20 videos:  the “Glimpses” will give you an overview of >>> read more

The International Sustainability Standards Board (ISSB), at its meeting on 16 February 2023 in Montreal, has taken its final decisions on all the technical content of its initial Standards, informed by feedback it received during extensive consultation last year. With >>> read more

FAA for SMEs is committed to helping SMPs play a key role in achieving the sustainable transition of the European economy. EFAA is now pleased to publish guidance to help SMPs fulfil this role. This guide offers suggestions on how SMPs >>> read more

The International Sustainability Standards Board (ISSB) has set out a series of guidance and reliefs to support those applying the requirement within its Climate-related Disclosures Standard (S2) to disclose Scope 3 GHG emissions when material for a company. The guidance >>> read more

A proposed reporting standard that seeks to unlock accountability for the impacts organizations have on the natural world, informing the global response to a deepening biodiversity crisis, has been made available. A public comment period for the exposure draft of >>> read more

The European Council gave its final approval to the corporate sustainability reporting directive (CSRD). This means that companies will soon be required to publish detailed information on sustainability matters. This will increase a company’s accountability, prevent divergent sustainability standards, and ease the >>> read more

A delve into the early years – with Folkert van der Molen With GRI’s 25th anniversary milestone reached in September, we continue the look back on the journey that has led to where we are today. An important stage was a decision to >>> read more

EFRAG is pleased to announce that it submitted the first set of draft ESRS to the European Commission yesterday in its role as technical adviser to the European Commission. This first set, approved by the EFRAG SRB, supported by the >>> read more

G&A is pleased to share the 11th annual edition of our research series tracking the sustainability reporting trends of the largest U.S. publicly-traded companies. For the entire Russell 1000 Index, 81% of the Russell 1000 companies published a sustainability report >>> read more

All large companies in the EU will need to disclose data on the impact of their activities on people and the planet and any sustainability risks they are exposed to. The Corporate Sustainability Reporting Directive (CSRD), adopted today by the >>> read more

The International Sustainability Standards Board (ISSB) unanimously confirmed that companies will be required to use climate-related scenario analysis to inform resilience analysis.  At the supplementary board meeting held on 1 November 2022, the ISSB voted to confirm that companies are required to >>> read more

A major stocktake on the state of sustainability reporting around the world has revealed that GRI provides the ‘first and foremost’ global standards, used by more large companies than ever before. The KPMG Survey of Sustainability Reporting (published 26 October) examined the >>> read more