As more asset managers begin to integrate environmental, social, and governance criteria into their investment strategies, the need for data and disclosures not typically found in traditional financial reporting has increased. Although corporate social responsibility (CSR) disclosures were somewhat rare >>> read more

As Global Reporting Initiative marks two decades since launching its first draft sustainability reporting guidelines, the organization has highlighted the significance of a growing demand for environmental, social and governance (ESG) data. Twenty years ago, only a handful of businesses >>> read more

Participants of the Corporate Reporting Dialogue – an initiative bringing together the major standard setters and framework providers globally – are launching a six-week global consultation process on Wednesday 20 March 2019, to gather views from stakeholders on how to drive >>> read more

Sustainability reporting and environment, social and governance (ESG) disclosures are on the rise around the globe — we’ve seen increased regulation in Asia, it has become expected practice in Europe, and investors in the United States are increasingly using this information >>> read more

Managing a company used to be straightforward: make sure you make profit. Nowadays, more is required. Companies are expected to create positive value for their clients, employees and communities, while at the same time minimizing their negative impacts such as >>> read more

PIMCO recently conducted a study on the quality of reporting on the UN Sustainable Development Goals (SDGs) for more than 240 corporate and financial issuers. The SDGs are a globally agreed sustainable development framework consisting of 17 goals and 169 targets to >>> read more

With the reporting approach of the Non-Financial Directive (NFRD), the EU seeks to induce change towards better prevention of negative human rights impacts by companies falling within the scope of the Directive. Literature has pointed out that to accomplish this, >>> read more

The International Auditing and Assurance Standards Board (IAASB) is seeking feedback on progress in developing draft guidance in the first phase of a project to develop guidelines for assurance on extended external reporting (EER) The IAASB is consulting on its >>> read more

Major international corporate reporting standard setters and framework providers have today (28 February 2019) released a position paper supporting the development of better reporting guidelines for the Sustainable Development Goals (SDGs). Participants of the ‘Corporate Reporting Dialogue’ – an initiative convened >>> read more

GRI and the United Nations Global Compact have announced their continued partnership to develop best practices for corporate reporting on the Sustainable Development Goals (SDGs), empowering businesses to prioritize SDG targets and measure and report on progress. ​The Action Platform on >>> read more

The strategy and governance indicators of the PRI’s climate risk indicators are to become mandatory for signatories to report on from 2020. Supporting the adoption of the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) is a high >>> read more

The Technical Expert Group on Sustainable Finance set up by the European Commission in July 2018 has published its first report on companies’ disclosure of climate-related information in January 2019.    The adverse events associated with climate change cause damage to people >>> read more