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The Sustainability Board Report 2020​

The Sustainability Board Report aims to showcase different dimensions of good corporate governance and the importance of sustainable corporate leadership. The 2019 Report found that, despite significant variation in the quality and quantity of sustainability reporting, including across regions, there were certain key elements and patterns that made certain companies stand out. The new 2020

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The case for reporting: Why sports organisations should publicly disclose their carbon emissions

The Sustainability Report’s second white paper focuses on the need for sports entities to be transparent about their carbon footprint and other environmental impacts PricewaterhouseCoopers’ recently published Sports Survey for 2020 is, of course, dominated by the impact Covid-19 is having on the sports sector. But its 2019 survey, published when coronavirus was not yet

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How to evolve your narrative reporting from intent to action

Find out how narrative reporting can evolve from discussing intent to demonstrating action and positive outcomes from EY’s seventh annual review of FTSE 350 annual reports and accounts. In our latest review of FTSE 350 narrative reporting- Annual reporting in 2019/20: From intent to action — we look at how companies have implemented the first

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Sustainability in the Mining Sector: Current Status and Future Trends

The report examines the context and state of sustainability reporting in the large-scale mining sector, with a specific focus on what governments have done to enhance the transparency of the sector.   Among findings of the report are the growing demand for more detailed disclosures at the mine-site level and the need for increased government

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IFRS Foundation Trustees consult on global approach to sustainability reporting and on possible Foundation role

The Trustees of the IFRS Foundation have published a Consultation Paper to assess demand for global sustainability standards and, if demand is strong, assess whether and to what extent the Foundation might contribute to the development of such standards. The IFRS Foundation was established to develop a single set of globally accepted accounting standards. It is the

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The New GRI Definition of Materiality: Forward or Backward?

GRI recently issued an exposure draft for the revision of the universal standards GRI 101, 102 and 103, with comments ending by September 9. They include significant and extensive changes, but we will only discuss the new definition of materiality, and, by implication, that of stakeholders. As in previous versions of the standards the issue of

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Leading banks and companies join UK, French, Swiss and Peruvian governments in effort to set up a Task Force on Nature-related Financial Disclosures

Efforts to establish a Task Force on Nature-related Financial Disclosures (TNFD) have passed an important milestone with the announcement of an Informal Working Group (IWG) comprising some of the world’s biggest banks, investors and companies, as well as governments and regulatory bodies. The 62 members that make up the IWG are part of the initial planning phase

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WBCSD supports the development of landmark SDG report focused on US Agriculture

U.S. Farmers & Ranchers in Action (USFRA) , together with the World Business Council for Sustainable Development (WBCSD) published a new Sustainable Development Goals (SDG) Roadmap report to assess the opportunities for U.S. agriculture to continue driving a resilient and sustainable agricultural system while resiliently confronting new crises along the way. Established in 2015, the SDGs provide a

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The 10th Annual Sustainability Reporting Performance of the FTSE 100

The 10th annual research into the Sustainability Reporting Performance of the FTSE 100 is now available to download, along with the three other indices in the international research (CAC 40, DOW 30 and IBEX 35) of EcoAct. This decade will be a crucial one for corporate climate action. Find out if companies are making enough

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Measuring Stakeholder Capitalism: Top Global Companies Take Action on Universal ESG Reporting

The World Economic Forum yesterday released a set of universal environmental, social and governance (ESG) metrics and disclosures to measure stakeholder capitalism that companies can report on regardless of their industry or region. Organized around the pillars of principles of governance, planet, people and prosperity, the identified metrics and disclosures align existing standards, enabling companies