In an interesting case study is examined how financial audit-styled concepts such as materiality are transferred to non-financial audit arenas. The authors uncover a number of interrelated features of the materiality determination and assessment process within sustainability assurance (assurance on >>> read more

California Governor Edmund G. Brown Jr., United Nations Climate Change Executive Secretary Patricia Espinosa and Mahindra Group CEO Anand Mahindra have joined forces to spur more businesses, cities, states and regions to transparently report carbon emissions and progress toward meeting verifiable >>> read more

Global markets need standardised, accessible information about the climate risks faced by investments and businesses, writes the EBRD’s Craig Davies. The European Bank for Reconstruction and Development has signed up to a major international initiative: disclosing climate-related financial information related >>> read more

The Corporate Human Rights Benchmark has led to a surge in human rights reporting since it was launched a year ago, but the failure of more than a quarter of companies to engage is cause for deep concern, says Magdalena >>> read more

The European Bank for Reconstruction and Development (EBRD) has become the first multilateral development bank (MDB) to sign up to a major international initiative to promote financial stability in the face of uncertainties created by a changing climate. The Bank >>> read more

As a standard setter in sustainability reporting, GRI has a responsibility to engage in sustainability reporting and exemplify best practice in doing so. But, as a small non-profit organization, it faces constraints and challenges when reporting on its impacts. As >>> read more

An Environmental Profit & Loss (EP&L) account is an economic valuation in EUR of the impact that a company generates to the environment. Philips published it’s first EP&L in the Annual Report 2017. The Philips EP&L is based on Life-Cycle >>> read more

Accountancy Europe and the World Business Council for Sustainable Development (WBCSD) published a new report analyzing various ways to strengthen assurance practices related to corporate reporting on nonfinancial/sustainability information. This important development comes on the heels of the EU nonfinancial reporting directive, which >>> read more

In a groundbreaking study released by CECP: The CEO Force for Good, the way companies calculate and report on their various programs and initiatives to improve society will fundamentally shift. In its report “What Counts: The ‘S’ in ESG, New Conclusions,” CECP, >>> read more

Courteney Keatinge is the director of Glass Lewis’s environmental, social and governance research, and covers shareholder proposals across a range of markets. Keatinge is also the author of issue reports on topics such as political contributions, sustainability reporting, proxy access >>> read more

Most energy companies today report on their climate, environmental and social impacts. In the EU they are even legally obliged to do so. But how transparent are these reports? How can they be compared? And how will they be used >>> read more

AccountAbility released yesterday its next-generation sustainability management framework and guidance – the 2018 AccountAbility Principles. The AA1000AP (2018) is a timely, informed update to the firm’s internationally accepted, principles-based approach to sustainability management for the 21st century. For over two >>> read more