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

The inaugural United Nations World Data Forum is concluding today with the launch of a global plan for better data to improve people’s lives, and new ideas and solutions to boost the collaboration, resources and policies needed to put it >>> read more

A revised and updated version of IFAC’s Policy Position Paper 8, Enhanced Organizational Reporting: Integrated Reporting Key, is available on the IFAC website. The paper outlines IFAC position that integrated reporting is the way to achieve a more coherent corporate >>> read more

Sustainability disclosure provides a broader view of a company’s performance than financial disclosure alone. When used in integrated reporting, it can reveal value creation across six capitals: financial, manufactured, intellectual, human, social and relationship and natural. ​Powered by a unique >>> read more

Here at the start of the new year, many companies are energized in planning their sustainability strategies for 2017. A select group of businesses is stepping up their game by making an early switch to the new GRI Sustainability Reporting Standards (GRI Standards). The >>> read more

If you’re feeling uncertain or confused about the future of sustainability reporting in the United States, you’re not alone. With the business world’s adoption of sustainability reports moving full steam ahead—and increasing hunger for such information and transparency from global >>> read more

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