ESG（环境、社会和治理）理念在当今的商业世界中愈发重要，而 GRI（全球报告倡议组织）、SASB（可持续会计准则委员会）和 TCFD（气候相关财务信息披露工作组）是在 ESG 领域具有重要影响力的标准和框架。GRI 是全球广泛使用的 ESG 报告标准制定者之一。它提供了一套全面的指南和指标，帮助企业披露其在经济、环境和...
SASB框架的要求内容介于永续报告与财务报告之间，因此也有许多公司在报告中使用GRI、SASB并行。TCFD（The Task Force on Climate-related Financial Disclosures气候相关金融披露工作组）是一个由国际金融市场监管机构组成的非正式工作组，旨在加强气候相关信息的披露。TCFD的框架包括四个方面：公司治理、策略、风险管理和指...
为了确保ESG报告的一致性和透明度,许多行业都采用了国际上通用的报告框架和标准,其中包括GRI、SASB和TCFD等。 GRI(Global Report Initiative全球报告倡议)是一种用于衡量和报告企业ESG绩效的框架,是一种全球性的非营利性组织。GRI的框架包括三个方面:环境、社会、治理。GRI框架提供了透明度和一致性,让投资者和利益...
201-2Financial implications and other risks and opportunities due to climate changeReinforcement of climate change countermeasures TCFD measures Murata value report (Integrated report) : Strengthening Murata’s Response to Climate Change (TCFD) Overall image of environmental impact and environmental accounting...
GRI & SASB Standards Comparison Table General Disclosures GRI 1: Foundation 2021 (Hon Hai Precision Industry Co., Ltd has reported in accordance with the GRI Standards for the period 2023/01/01 to 2023/12/31) GRI 2: General Disclosures 2021 ...
GRI 304: Biodiversity 2016304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasTCFD/TNFD 304-2Significant impacts of activities, products and services on biodiversityEnvironmental Policy and Environmental Vision ...
Thus, the article provides contextual reasons for alignment (with GRI, IIRC, SASB, and CDP) toward a proposed comprehensive corporate reporting standard as will be drafted by the International Sustainability Standards Board (ISSB). All these frameworks and ...
Reporting solutions, GRI framework questions are available within the module, allowing you to capture data in one place and report to GRI from Envizi. The ESG Reporting Frameworks module also supports a number of other frameworks including CDP, SASB, GRESB, SECR, NGER, SDG, SFDR and TCFD. ...
据联合国可持续证券交易所(SSE)倡议官网显示,截止到2024年2月17日,全球各证券交易所ESG信息披露指引中引用的主流标准及占比情况如下:GRI(96%)、SASB(79%)、IIRC(76%)、CDP(70%)、TCFD(63%)、CDSB(36%)。 2021年5月,GRI对行业标准草案开放公众意见,涵盖农业,水产养殖,渔业和煤炭。现已开始进行磋商,以收集...
201-2 Financial implications and other risks and opportunities due to climate change Reinforcement of climate change countermeasures TCFD measures Murata value report (Integrated report) : Strengthening Murata’s Response to Climate Change (TCFD) Overall image of environmental impact and environmental accoun...