In 2014, the European Commission identified integrated reporting as ‘one step ahead’ of the Non-Financial Reporting Directive. Hundreds of businesses across Europe should be commended for taking this step in the intervening years, with many of Europe’s largest businesses successfully embedding integrated thinking and reporting into the way they do business. Driven by the desire
For years, corporate reporters — those inside companies responsible for creating sustainability reports and reporting environmental, social and governance data to various other organizations — have been frustrated by what many refer to as an alphabet soup of standards and frameworks: CDP, GRI, IIRC, PRI, SASB, TCFD, UNGC and more. And while they grumbled at how those various organizations’ requests weren’t harmonized,
The case for sustainable business practice is arguably more important than ever in light of the global pandemic, but discussion on how to proceed continues to exercise minds. We asked five experts for their view. Veronica Poole Partner, Deloitte, Global IFRS Leader, and Head of Accounting and Corporate Reporting We have reached a tipping point.
Climate Disclosure Standards Board (CDSB) released the CDSB Framework application guidance for climate-related disclosure (Climate Guidance). The release is the first in a series of guides on nature-related financial disclosure, with Water Guidance to follow early next year. Published today, the Climate Guidance is designed to provide additional “how to”assistance to companies to disclose material climate-related information in mainstream corporate reports. The
A new report from the US Government Accountability Office (GAO) substantiates what capital markets have been telling us at the Sustainability Accounting Standards Board (SASB) for years: Investors don’t need more information about the environmental, social, and governance (ESG) challenges companies face. Rather, they need better information. The GAO report is fact-based, drawing on extensive analysis of existing corporate disclosure and
Substantial increase in sustainability reporting regulations around the world A new report assessing the regulatory landscape for sustainability reporting has found that environmental, social and governance (ESG) disclosure has never been more pervasive globally – and is now firmly in the mainstream of disclosure on organizational performance. As the market implications of certain ESG topics
The World Federation of Exchanges (“WFE”), the global industry group for exchanges and CCPs, published the results of its sixth annual Sustainability Survey. The WFE sustainability survey captures the nature and extent of member engagement with Environment, Social and Governance (ESG) issues in both developed and emerging markets. By carrying out this survey on an
G&A Institute announces the results of its annual S&P 500 sustainability reporting analysis. 90% of the S&P 500 published corporate sustainability reports, an all-time high! For almost a decade, Governance & Accountability Institute (G&A) has been closely tracking the trends in sustainability reporting and disclosure activities of the publicly-traded companies included in the S&P 500® index.
The landscape for environmental, social and governance (ESG) reporting, also referred to as “sustainability reporting” or “non-financial reporting”, has rapidly evolved in recent years. This evolution is occurring in response to demands from a wide range of stakeholders. The rapid development of an EU regulatory framework for sustainable finance is further driving the need for
The Covid-19 pandemic has made timely disclosures more important than ever but longer-term strategic matters must continue to be given due regard. SGX RegCo, Singapore’s stock exchange, shares the most important social aspects that should be included in sustainability reporting. Urgent action to deal with various business disruptions has characterised the first phase of corporate response
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