A new publication addresses key themes on the implementation of the Corporate Sustainability Reporting Directive (CSRD), the legislation adopted by the EU in December 2022 and now in effect. CSRD Essentials simplifies key aspects of the new Directive and is the result >>> read more

New research finds 26% of the 1,000 largest public companies worldwide are voluntarily using the GRI Tax Standard in their sustainability report, while policymakers and influential stakeholders are increasingly looking to GRI 207: Tax 2019 when articulating tax transparency expectations. Global adoption >>> read more

The IFRS Foundation and EFRAG have published guidance material to illustrate the high level of alignment achieved between the International Sustainability Standards Board’s IFRS Sustainability Disclosure Standards and the European Sustainability Reporting Standards (ESRS) and how a company can apply >>> read more

The Global Reporting Initiative (GRI) and the Taskforce on Nature-related Financial Disclosures (TNFD) are deepening their collaboration to support the corporate reporting needs of market participants globally. Over the past two years, TNFD and GRI have worked closely to support >>> read more

With a continued shift towards mandatory sustainability reporting, GRI is supporting global policymakers with an initial set of three new guidance documents. Covering double materiality, due diligence, and the Corporate Sustainability Reporting Directive (CSRD), each publication emphasizes the pertinence of the topic and >>> read more

The post-SDG era saw a huge growth in voluntary sustainability disclosure policies: mandatory ones constituted 55.2% pre-2015, whereas post-2015, 64% of global policies are voluntary. According to the 2023 Carrots & Sticks (C&S) report, this global trend is part of a >>> read more

After nearly two years and over 24,000 comments from a multitude of stakeholders, the SEC released its long-awaited ruling, The Enhancement and Standardization of Climate-Related Disclosures for Investors. The rules require public companies to include additional climate-related disclosures in their annual >>> read more

The largest global companies are providing more detail and breadth in their sustainability reporting, and also are obtaining a greater scope of assurance on those disclosures, according to an updated report from the International Federation of Accountants (IFAC) and AICPA >>> read more

A Memorandum of Understanding enhances the commitment to develop maximum synergies between the different European Standards developed by EFRAG and by CEN and CENELEC in the field of sustainability reporting. The aim is to facilitate the implementation of sustainability reporting >>> read more

The largest global companies are providing more detail and breadth in their sustainability reporting, and also are obtaining a greater scope of assurance on those disclosures, according to an updated report from the International Federation of Accountants (IFAC) and AICPA >>> read more

The European Council and the European Parliament today reached a provisional deal on a directive on the time limits for the adoption of sustainability reporting standards for certain sectors and for certain third-country undertakings amending the Corporate Sustainability Reporting Directive >>> read more

A first global standard to holistically address the sustainability impacts of the mining sector is now available. The new GRI Standard reflects broad stakeholder demands for transparency and enables any mining company to use a common set of metrics to >>> read more