The discussion of materiality has been a foundation of both financial reporting and more recent frameworks for sustainability and integrated reporting. Recognizing the unique nature of each enterprise, a discussion of materiality serves to identify which aspects of the operational environment internally and externally should be reported on, as being key to transparency and understanding.
With integrated reporting the internet is gaining even more importance in its role as a publication channel. A lot of multinational companies like BASF, Bayer, Clariant, Philips or Tieto recently published a digital version of their respective integrated reports. But what are the specific benefits of digital reporting? Compared to the PDF format, the advantages of online reports can be seen in
The Governance & Accountability (G&A) Institute research team has found that eighty-five percent (85%) of the companies in the S&P 500 Index® published sustainability or corporate responsibility reports in 2017. This endeavor marks G&A Institute’s seventh annual monitoring and analysis of sustainability reporting in the S&P 500 Index®, one of the most widely-recognized barometers of the US economy and conditions
This year Singaporean listed companies are expected to publish a sustainability report, under Singapore Exchange’s (SGX) Sustainability Reporting Guide. For many it will be a first and I can’t help but wonder if everyone is ready. A year and a half ago I wrote a short blog for companies getting started on their reporting journey. It offered
The United Nations Sustainbale Development Goal number 5 aims to eradicate gender inequality by 2030. If the world is to achieve this, it is essential to eliminate the root causes of discrimination that can impede the advancement of women. Companies, whether large or small, are key actors in the struggle for gender equality. In their
The World Business Council for Sustainable Development (WBCSD) and the Climate Disclosure Standards Board (CDSB) released a new report that maps global and regional Environmental, Social and Governance (ESG) reporting trends. The report shows that in the past 25 years, environmental topics have been the most prevalent reporting requirements across 60 countries, while governance topics have been
More than 260 French-speaking organizations use the GRI framework to produce sustainability reports that clearly show their economic, social and environmental impacts. And with the change from G4 Guidelines to GRI’s Sustainability Reporting Standards (GRI Standards), these organizations can work with a new clear, modular model to help them improve on their reporting. Companies whose
The Global Sustainability Standards Board (GSSB) and the GRI Standards Division are pleased to announce the launch of the GRI Standards Report Registration System. This new tool allows users to notify GRI of the use of the GRI Standards, as required in clause 3.4 of GRI 101: Foundation. As such, it fulfills the requirements allowing the
It is a little over three years since the adoption of EU Directive 2014/95/EU on non-financial disclosure. By now, all EU Member States have transposed these rules into their relevant national legislation, and some innovative and progressive practices have emerged. At GRI, we want to highlight some of the best practices in the application of
Hundreds of GRI reporters are now working in Chinese-speaking regions, and their numbers continue to grow. To support their work, GRI is launching its Simplified Chinese Translation of the GRI Standards, in time for the next reporting cycle. Sustainability reporting has been a growing trend in China for at least a decade. The business case
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