EFRAG has published its first three draft ESRS Implementation Guidance documents for public feedback. Draft EFRAG IG 1 deals with the requirements on the materiality assessment in ESRS and Draft EFRAG IG 2 with the value chain aspects in ESRS. Draft EFRAG IG 3 contains the >>> read more

Following the publication of the International Sustainability Standards Board’s (ISSB) inaugural Standards – IFRS S1 and IFRS S2 – the IFRS Foundation and the International Organization for Standardization (ISO) have confirmed their shared commitment to cooperate to support efficient and >>> read more

Following a successful partnership between EFRAG and GRI over the past three years, a new Memorandum of Understanding has been signed, which substantiates the benefits of the alignment achieved between the European Sustainability Reporting Standards (ESRS) and the GRI Standards >>> read more

Businesses are facing increasing demands for sustainability information from customers, suppliers, lenders, potential new recruits and regulators. Businesses and professionals are asking for more support and guidance to prepare this information. Those that interconnect sustainability and financial information are more >>> read more

On the eve of the UN COP28 climate change summit, GRI has published draft versions of two standards that will be central to how organizations around the world commit to greater accountability for their climate change impacts. A public comment period is >>> read more

Global Reporting Initiative (GRI) has announced the upcoming launch of the Sustainability Innovation Lab (SIL), in partnership with the IFRS Foundation as its Convening Partner. The SIL is being established to enable companies to meet their evolving sustainability disclosure requirements, >>> read more

EFRAG and CDP have today announced a collaboration to accelerate the market uptake of the European Sustainability Reporting Standards (ESRS), adopted by the European Commission on 31 July 2023. Under the agreement, CDP will explore and implement alignment of its disclosure system with the ESRS >>> read more

The Financial Stability Board (FSB) published its annual progress report on climate-related disclosures. The report has been delivered to G20 Finance Ministers and Central Bank Governors for their 11-12 October 2023 meeting. The FSB welcomes the publication of the ISSB >>> read more

Reporting matters, the acclaimed initiative dedicated to advancing corporate sustainability reporting, is proud to announce the release of its highly anticipated 2023 edition. This year’s annual review of WBCSD’s member companies’ sustainability and integrated reports in partnership with Radley Yeldar (RY) is titled “Delivering >>> read more

As mandatory environmental reporting comes into force from next year for companies in Europe, and expands globally, businesses are disclosing their environmental data in record numbers. This year more than 23,000 companies worth US$67 trillion disclosed through CDP – including >>> read more

GRI has welcomed the outcome of a vote in the European Parliament in which MEPs reaffirmed the commitment to the European Sustainability Reporting Standards (ESRS), which will now apply to 50,000 companies from January 2024 onwards. As recently confirmed by GRI >>> read more

Across the globe momentum is building for sustainability reporting and assurance in the public sector. The IPSASB decided to move forward with the development of public sector specific sustainability reporting standards beginning with a Climate-Related Disclosures standard. Finance and audit >>> read more