The Global Sustainability Standards Board (GSSB), the independent standard setting body of GRI, is launching a project to review the universal Standards. The review will consider revisions for the three universal Standards that are applicable for every organization preparing a sustainability report: GRI 101: Foundation 2016, GRI 102: General Disclosures 2016 and GRI 103: Management Approach 2016. An online survey is
Additional Chinese translations of the GRI Standards, the world’s most widely adopted sustainability reporting framework, are now available. The recently updated versions of two Standards — ‘GRI 303: Water and Effluents 2018’ and ‘GRI 403: Occupational Health and Safety 2018’ – have been published in Simplified and Traditional Chinese. The Simplified Chinese and Traditional Chinese translations can be downloaded free
EcoAct published the ‘Big eBook of Sustainability Reporting Frameworks’. The e-book catalogues 26 of the major mandatory and voluntary frameworks, standards, methodologies and permits for businesses. It includes a summary of who reports, what is required and the benefits of each framework. This eBook catalogues some of the major voluntary and mandatory environmental frameworks. For each we include a high-level analysis of the
The SDGs touch on issues that require companies to rethink their approaches to value generation. So, B Lab is working with the UN Global Compact to develop a tool to help companies chart their next decade of progress on the SDGs. In the face of global challenges that threaten our planet and societies, the United
The world of environmental, social and governance, or ESG, reporting in corporate circles and among mainstream investors seems to be growing by leaps and bounds. Each week brings new reports, tools and other developments in the field. Case in point: Last week, Walmart released its first Environmental Social & Governance Report, which seems to be the
Twenty institutional investors from eleven countries convened by the UN Environment Finance Initiative (UNEP FI) launched comprehensive investor guidance to help assess how climate change and climate action could impact investor portfolios around the world. These assessments enable investors to be more transparent about their climate-related risks and opportunities in line with the recommendations from
We’ve entered a new era of sustainability reporting, one characterized by the need for high quality, context-based, decision-useful information. Having clear and concise data helps improve decision making, accelerates the accomplishment of goals and enables transparency across organizations and stakeholders, including investors. The importance of investors’ scrutiny of a company’s ESG profile continues to increase.
Digital circular economy pioneer iPoint is excited to announce the release of a new baseline study which evaluates corporate compliance with the new EU Non-Financial Reporting Directive (NFRD). Funded by iPoint and prepared by Development International (DI), a not-for-profit organization specialized in evaluations, the study systematically assesses the degree of non-financial transparency and ESG (environmental, social, and governance)
These are busy times for reporters, with the compilation and turnover of financial reports taking the priority and attention of many. As a result, sustainability reports often lag behind financial accounting, unless the sustainability information is integrated directly within the financial report. This begs the question: when it is the best time to publish non-financial
Integrated reporting (IR) has been gaining momentum around the world, with many major corporations now presenting information to explain how they create value over the short, medium and long term. The framework developed by the International Integrated Reporting Council (IIRC) identifies six types of capital that organisations potentially use and create: financial, manufactured, intellectual, human,
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