A revised and updated version of IFAC’s Policy Position Paper 8, Enhanced Organizational Reporting: Integrated Reporting Key, is available on the IFAC website. The paper outlines IFAC position that integrated reporting is the way to achieve a more coherent corporate >>> read more

Sustainability disclosure provides a broader view of a company’s performance than financial disclosure alone. When used in integrated reporting, it can reveal value creation across six capitals: financial, manufactured, intellectual, human, social and relationship and natural. ​Powered by a unique >>> read more

Here at the start of the new year, many companies are energized in planning their sustainability strategies for 2017. A select group of businesses is stepping up their game by making an early switch to the new GRI Sustainability Reporting Standards (GRI Standards). The >>> read more

If you’re feeling uncertain or confused about the future of sustainability reporting in the United States, you’re not alone. With the business world’s adoption of sustainability reports moving full steam ahead—and increasing hunger for such information and transparency from global >>> read more

In the last decade, transparency and corporate reporting progressed tremendously, allowing society access to performance information that is usually not available in financial reports. Sustainability (or non-financial) reporting enable stakeholders – like investors, regulators, employees, NGOs, communities, partners, etc. – >>> read more

As ESG risk takes center stage in the United States and globally, CEOs, CFOs and public company boards examining where ESG risk factors play a role in their investor communications and and their long-term strategy, and asking if their disclosures >>> read more

To date, 172 companies or organizations used the German Sustainability Code, to report on non-financial aspects of its activities. 2016 was, according to own data, the most successful year of the DNK. 58 new users have reported on the DNK, >>> read more

Standalone corporate social responsibility (CSR) reports vary considerably in the content of information released due to their voluntary nature. In a scientific study (by Volkan Muslu, Sunay Mutlu, Suresh Radhakrishnan and Albert Tsang) a disclosure score has been developed based on the tone, readability, length, >>> read more

The carrot likely will be even more important than the stick in driving corporate reporting on environmental, social and governance (ESG) issues in the U.S. going forward. Voluntary disclosure of what companies are doing to measure and manage their sustainability performance >>> read more

The transition to Global Reporting Initiative (GRI) Standards from GRI G4 feels daunting. Many past GRI reporters may wonder whether their organizations will be able to report in accordance with the GRI standards. Following are some changes to consider when transitioning >>> read more

Based on conversations BSR has had with investors and finance industry partners, companies should know that a change of administration in Washington will not affect the fundamental trends driving environmental, social and governance (ESG) investing. In the short term, businesses >>> read more

Long-term investors, such as pension funds, mutual funds, insurance firms and sovereign wealth funds, have concerns that pending regulatory reform won’t align with their economic interests. These investors believe that broad macroeconomic trends such as climate change, resource constraints, population >>> read more