The value relevance of corporate sustainability performance (CSP) has been studied from different theoretical perspectives, yielding inconclusive evidence. Therefore, it is imperative to revisit corporate sustainability performance relevance for investors. This study explores the value relevance of corporate sustainability performance >>> read more

Chair of the International Accounting Standards Board (Board) Hans Hoogervorst delivered the keynote speech at the IFRS Foundation Virtual Conference. He focused on the impact of the coronavirus pandemic on the Board’s work and described some of the useful information >>> read more

Efforts to establish a Task Force on Nature-related Financial Disclosures (TNFD) have today passed an important milestone with the announcement of an Informal Working Group (IWG) comprising some of the world’s biggest banks, investors and companies, as well as governments >>> read more

Once upon a time there was a glimmer of hope that accountants could save the planet. The motivation for this report is unclear and expressed differently in different parts. But it is not going to save the planet. Stakeholder Capitalism >>> read more

Accountancy Europe says: “A crucial step towards global standards for non-financial information (NFI) reporting: that’s how we view the joint statement that CDP, CDSB, GRI, IIRC and SASB issued on 11 September 2020″. This is an unprecedented and much awaited move towards cooperation by the 5 leading global organisations on sustainability and integrated reporting. We >>> read more

GRI has cautiously welcomed a report from the World Economic Forum (WEF) that identifies sustainability metrics that members of the International Business Council (IBC) should disclose, while highlighting that it does not go far enough. Towards Common Metrics and Consistent Reporting >>> read more

The 10th annual research into the Sustainability Reporting Performance of the FTSE 100 is now available to download, along with the three other indices in the international research (CAC 40, DOW 30 and IBEX 35) of EcoAct. This decade will >>> read more

The World Economic Forum today released a set of universal environmental, social and governance (ESG) metrics and disclosures to measure stakeholder capitalism that companies can report on regardless of their industry or region. Organized around the pillars of principles of >>> read more

IFAC, the global voice of the accountancy profession, today called for the creation of a new sustainability standards board that would exist alongside the IASB under the IFRS Foundation. The proposed board would address the urgent and growing demand from >>> read more

Transparent measurement and disclosure of sustainability performance is now considered to be a fundamental part of effective business management, and essential for preserving trust in business as a force for good. Yet, the complexity surrounding sustainability disclosure has made it >>> read more

​The European Lab Steering Group has appointed the members and Chair of the Project Task Force to operate the project on preparatory work for the elaboration of possible EU non-financial reporting standards, mandated to EFRAG by the European Commission. ​ ​Following >>> read more

Today, many companies already report on the impact of their activities on sustainability. The reporting frameworks used by these companies are increasingly adopting verifiable standards. However, the sheer diversity of reporting frameworks and standards makes it difficult to compare the >>> read more