SASB today released the final SASB Rules of Procedure and the SASB Conceptual Framework, two governance documents that establish the principles and processes of SASB’s approach to standards development. The governance documents were proposed for a 90-day public comment period in >>> read more

London Stock Exchange Group has today issued guidance, through its Global Sustainable Investment Centre, setting out recommendations for good practice in Environmental, Social and Governance (ESG) reporting. The global guide responds to demand from investors for a more consistent approach >>> read more

The GRI Global Sustainability Standards Board (GSSB) is pleased to announce the appointment of a new Chair, Judy Kuszewski, and six new Board members to its ranks in 2017. These appointments further build on the expertise of the existing diverse members of the GSSB in >>> read more

To improve disclosure standards and help shareholders make informed decision, markets regulator SEBI asked top 500 listed companies to voluntarily adopt integrated reporting framework from next financial year. Such reporting will indicate a concise communication about how an organisation’s strategy, governance, >>> read more

The EU Directive on Non-Financial and Diversity Disclosure affects thousands of companies based in the EU, and by now, most EU Member states have completed the process of transposing the EU Directive on Non-Financial and Diversity Disclosure into national legislation. >>> read more

Recent changes in greenhouse gas emissions reporting enable large electricity consumers to apply market forces, compelling electricity providers to shift towards renewables. Many of our clients are knowledge-based companies. For these companies, electricity is not a material source of emissions >>> read more

SustainAbility and GRI have published insights on four key trends fundamental to the UN Sustainable Development Goals: climate change, human rights, wealth inequality, and data and technology.  The insights provide practical guidance to organizations responding to the risks and opportunities that >>> read more

Nonfinancial capital is a key to strategizing for an environmental future that may go beyond global. Leading climate scientists suggest that if society continues on the current track of global development, a temperature increase of four degrees Celsius could become >>> read more

Accounting students have the arduous task of learning how to prepare and analyze financial reports. Like other users of financial data, they may wonder if the numbers alone are enough to evaluate a firm. From the perspective of millennials, issues regarding >>> read more

The push is on for companies to report their non-financial metrics around sustainability in a standardized way that can be rated and ranked. As more asset managers look to incorporate environmental, social and corporate governance (ESG) criteria into their investment >>> read more

WBCSD launched the new report  “Sustainability and enterprise risk management” at the World Economic Forum in Davos. The report marks the first step in bridging the gap between the way companies consider sustainability issues in their risk management processes, and the >>> read more

Investors, the C-suite and boards have different views about what is, or should be, considered material information. A company’s financial results would be considered material by all parties. Based on SEC rules, companies are required to provide updates on their >>> read more