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The world is getting less circular – can reporting help?

The world is going backwards when it comes to circularity – we’re addicted to the linear take-make-waste economic model. That’s the conclusion of the second annual Circularity Gap Report, released by Circle Economy in January during the World Economic Forum Annual Meeting.  According to the report, “Our world is only 9% circular and the trend

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Is sustainability a major concern for U.S. companies, or is China moving to the fore?

Many Americans believe that the United States is the forerunner of sustainability and environmental initiatives. However, the United States may be falling behind when compared to other emerging multinationals in China and beyond. There are many corporate sustainability initiatives that encourage responsible business practices that include social, environmental, and ethical issues. The United Nations Global

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Sustainability reporting – it is time to reflect Monthly Briefing, March 2019

Sustainability reporting is mainstream. Its growth across Europe, the Americas, Asia and the rest of the world has been marked. Yet it is still seen by some as an exercise in compliance and a cost rather than an opportunity. Others see value in the exercise, but remain unconvinced that current practice is realising its full

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GRI: 303 and GRI: 403 (2018) now available in Spanish

We are delighted that we can now offer the latest GRI Standards also in Spanish. Organizations who report in Spanish can download GRI 303: Agua y efluentes 2018 and GRI 403: Salud y seguridad en el trabajo 2018 on our website here.​ Those who are reporting on the topics of GRI 303 or GRI 403 for

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Sustainability Reporting – 20 Years on and More Relevant Than Ever

As Global Reporting Initiative marks two decades since launching its first draft sustainability reporting guidelines, the organization has highlighted the significance of a growing demand for environmental, social and governance (ESG) data. Twenty years ago, only a handful of businesses disclosed their environmental performance. Today, 93% of the world’s largest companies by revenue report information

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GRI and the UN Global Compact announce continued collaboration to advance business reporting on the Sustainable Development Goals

Companies to implement a new set of tools and guidance to integrate the SDGs into corporate reporting GRI and the United Nations Global Compact have announced their continued partnership to develop best practices for corporate reporting on the Sustainable Development Goals (SDGs), empowering businesses to prioritize SDG targets and measure and report on progress. The Action

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European Commission is planning to update the Non-Binding Guidelines on Non-Financial Reporting

The Technical Expert Group on Sustainable Finance set up by the European Commission in July 2018 has published its first report on companies’ disclosure of climate-related information in January 2019.  ​ The adverse events associated with climate change cause damage to people and ecosystems, cost millions in damage, and disrupt business. And businesses have a large part in

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GRI promotes investor-business dialogue on ESG topics: new discussion paper available

GRI is presenting a new paper, A Closer Look at Water and GHG Emissions Disclosure, that looks into three areas of sustainability reporting:  Investor expectations, investor perception and reporting practice.  ​Climate change is one of, if not the most, pressing issues of our time. Action from the private sector, the largest source of global greenhouse gas

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New GRI draft Standard on Tax and Payments to Governments now open for public comment

​ ​Public information on tax and payments to governments by companies is often difficult to find and understand. But there has been a growing call for tax transparency around the world. Stakeholders including investors, governments, civil society organizations, media, and the public, are asking for more corporate reporting on tax. To respond to this call

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New Research: SDG Targets & GRI Indicators Materiality in ESG/Sustainability Reporting Released by G&A Institute

Governance & Accountability Institute today announces the release of its year-long, comprehensive «Sector Study on Sustainability Materiality of the SDG Targets & GRI Indicators.»  This research project was designed to examine sector trends in the ESG materiality decisions of 1,387 GRI reporters across 40 sectors on each of the 91 GRI G4 Specific Standard Disclosure