The National Investor Relations Institute (NIRI) announced a new policy statement that articulates NIRI’s views on non-financial disclosure by companies regarding ESG (environmental, social, and governance) issues, otherwise known as “corporate sustainability.” NIRI recognizes that ESG information is becoming increasingly integrated into >>> read more

The Financial Reporting Council (FRC) is consulting on a new Stewardship Code that sets substantially higher expectations for investor stewardship policy and practice. The Code will focus on how effective stewardship delivers sustainable value for beneficiaries, the economy and society. The new >>> read more

A new white paper captures the findings of an extensive consultation process, uncovering opportunities for collective action between the complex and diverse set of stakeholder groups that influence ESG reporting, and highlighting where greater action is needed to accelerate system-level >>> read more

In the last two decades, sustainability reporting has gone from an exercise for the largest companies to a necessity to attract investors and meet local and international regulation. But the main benefit of sustainability reporting remains that companies best understand >>> read more

Since earlier this year, Nancy Kamp-Roelands is, by special appointment, Professor of Non-Financial Information, Integrated Reporting & Assurance. She sees this appointment as a bold, well-timed step on the part of FEB. “Although integrated reporting and non-financial information appears on >>> read more

The Technical Expert Group on Sustainable Finance set up by the Commission in July 2018 has today published its first report on companies’ disclosure of climate-related information. It contains recommendations that will allow the Commission to update its non-binding guidelines on non-financial >>> read more

A lengthy global effort to create standards for reporting human capital metrics is expected to finally bear fruit this week. The International Organization for Standardization (ISO) was scheduled to issue its guidelines for human capital reporting on Tuesday, although insiders say the >>> read more

Nonfinancial disclosure alone does not necessarily translate into better sustainability performance, as some companies may tick the boxes without tipping the scales, concludes a new report by The Conference Board. Conducted in partnership with the Rutgers Center for Corporate Law >>> read more

PIMCO recently conducted a study on the quality of reporting on the UN Sustainable Development Goals (SDGs) for more than 240 corporate and financial issuers. The SDGs are a globally agreed sustainable development framework consisting of 17 goals and 169 targets to >>> read more

Tax and payments to governments are one of the most important sources of income for governments and play a vital role in enabling the achievement of the Sustainable Development Goals. It is through tax and payments to governments that companies, big >>> read more

A debate over whether sustainability reporting should be mandated and organised by independent bodies or left for the markets heard broad agreement that such reporting should be done, but faced strong rejection of any compulsory requirement. The subject under debate >>> read more

Governance & Accountability Institute today announces the release of its year-long, comprehensive “Sector Study on Sustainability Materiality of the SDG Targets & GRI Indicators.”  This research project was designed to examine sector trends in the ESG materiality decisions of 1,387 >>> read more