The ISSB has released its first two proposed standards, allowing the consultation process to begin and marking a critical milestone on the way to a global baseline for sustainability reporting.
With sustainability and particularly climate disclosures increasingly entering the mainstream of corporate reporting – if not yet fully realised in terms of implementation – biodiversity reporting standards may be the next area to watch.
The Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) have published joint research exploring the experiences of companies using both sets of standards.
The Global Reporting Initiative (GRI) has now published an open letter arguing that Environmental, Social and Governance (ESG) information is now crucial for investors, in response to the speech (above) by IASB Board Chair. In that speech Hans Hoogervorst, pointed out that “greenwashing is rampant” in sustainability reporting. The GRI suggest that this argument misrepresents […]
There is an increasing recognition of the importance of corporate environmental, social and governance (ESG) transparency for efficient markets and stable, resilient economies. Here at XBRL International we strongly support efforts to expand ESG disclosure, but call on policy makers and standard setters to note the vital importance of structured data to effective ESG reporting.
The Sustainability Accounting Standards Board (SASB) and the Global Reporting Initiative (GRI) announced ahead of the Global Climate Action Summit (GCAS) last week that they will soon move forward with a project to bring their standards in line with each other. This joint effort is aimed at simplifying non-financial reporting standards to align with the […]