The Committee of Sponsoring Organizations of the Treadway Commission (COSO) today released a groundbreaking study with supplemental guidance for organizations to achieve effective internal control over sustainability reporting (ICSR), using the globally recognized COSO Internal Control-Integrated Framework (ICIF). COSO believes its >>> read more

​In its meeting on 16 March 2023, the EFRAG General Assembly approved drafting updates to EFRAG’s Due Process Procedures for Sustainability Reporting Standard Setting (DPP) to align them with the final provisions contained in the Corporate Sustainabilty Reporting Directive (CSRD) as published >>> read more

​Commissioner McGuinness has publicly called on EFRAG to prioritise its efforts on capacity building for the implementation of the first set of ESRS over the preparatory work for the draft sector-specific standards. This also avoids overlapping consultations and eases the >>> read more

New analysis published by GRI explores the relationship between due diligence and sustainability reporting, offering insights on the current state-of-play within the global policy landscape. Corporate sustainability due diligence policies and sustainability reporting draws on existing and developing national and international >>> read more

The Taskforce on Nature-related Financial Disclosures (TNFD) releases its fourth and final beta framework for nature-related risk management and disclosure. This release marks the fourth (v0.4) and final draft of the framework with the TNFD on track to publish its >>> read more

An international authority in corporate and public sector reporting is to lead the Global Sustainability Standards Board (GSSB), the independent body that sets the GRI Standards. Carol Adams, who for 30 years has worked in sustainability research and leadership roles and is >>> read more

On 17 February, more than 1,000 people from 45 countries convened in Montreal and online to discuss what’s next for investor-focused sustainability disclosure. Onsite in Montreal, the room was abuzz as businesses, investors, policymakers, regulators and other stakeholders engaged in >>> read more

FRAG is happy to present a series of educational videos dedicated to the First set of draft ESRS, which were released to the European Commission in November 2022. This series is composed of 20 videos:  the “Glimpses” will give you an overview of >>> read more

The International Sustainability Standards Board (ISSB), at its meeting on 16 February 2023 in Montreal, has taken its final decisions on all the technical content of its initial Standards, informed by feedback it received during extensive consultation last year. With >>> read more

FAA for SMEs is committed to helping SMPs play a key role in achieving the sustainable transition of the European economy. EFAA is now pleased to publish guidance to help SMPs fulfil this role. This guide offers suggestions on how SMPs >>> read more

The International Sustainability Standards Board (ISSB) has set out a series of guidance and reliefs to support those applying the requirement within its Climate-related Disclosures Standard (S2) to disclose Scope 3 GHG emissions when material for a company. The guidance >>> read more

A proposed reporting standard that seeks to unlock accountability for the impacts organizations have on the natural world, informing the global response to a deepening biodiversity crisis, has been made available. A public comment period for the exposure draft of >>> read more