New Study Reveals Lack of Standardization in Sustainability Assurance

Source: IFAC, 24 June 2021

Global practices for sustainability assurance—including the prevalence of assurance, level of assurance, and standard and practitioner used—varies widely by jurisdiction, according to a new study from the International Federation of Accountants (IFAC) and the AICPA & CIMA (representing the Association of International >>> read more

A record 168 investors with US$17 trillion of assets urge 1300+ firms to disclose environmental data

Source: CDP, 22 June 2021

168 investors from 28 countries, including Amundi, Aviva, Cathay Financial Holdings, HSBC Global Asset Management, Legal and General Investment Management, M&G Investments, Nuveen, Schroders and Union Investment are urging companies with a high environmental impact to disclose data through CDP, the non-profit global environmental disclosure platform. The >>> read more

IIRC and SASB form the Value Reporting Foundation, providing comprehensive suite of tools to assess, manage and communicate value

Source: The Value Reporting Foundation, 9 June 2021

The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) today officially announce their merger to form the Value Reporting Foundation. The Value Reporting Foundation supports business and investor decision-making with three key resources: Integrated Thinking Principles, >>> read more

Why double-materiality is crucial for reporting organizational impacts

Source: , 31 May 2021

A white paper commissioned by GRI investigates the application of materiality in sustainability reporting – highlighting why disclosing impacts that go beyond those that are financially material benefits organizations while supporting sustainable development. The paper – The double-materiality concept: application and >>> read more