Companies are gearing up to meet new sustainability reporting standards set by the European Union, the US Securities and Exchange Commission (SEC), and the International Sustainability Standards Board. Of these ‘big three’ mandates, the EU’s CSRD stands out in terms of scope and complexity, a...
On 5th January 2023, the Corporate Sustainability Reporting Directive (CSRD) entered into force. This new directive modernizes and strengthens the rules concerning the social and environmental information that companies need to report. A broader set of large companies, as well as listed SMEs, will ...
customers can learn what is required to be CSRD-ready according to preliminary European Sustainability Reporting Standards (ESRS). ESRS regulations are expected to be finalized in the second half of 2023. The template will help organizations begin to collect the...
released on 3 July 2023. The report indicates consistent improvement in the organisation’s Environmental, Social and Governance (ESG) performance in 2022. The report has been prepared following the Global Reporting Initiative (GRI) Standards and Sustainability Accountability Standards...
The ISSB is an initiative to develop globally consistent sustainability disclosure standards. These standards provide a framework for companies to disclose ESG factors, standardising reporting and consequently ensuring investors can make better informed decisions based on the environmental impact of a compan...
Awareness.Ensure you are familiar with both the proposed Swiss regulations and the CSRD, as well as the relevant reporting standards. Assess current reporting.Assess your current sustainability reporting frameworks, including any voluntary sustainability standards with which you comply. Determine...
Purpose: The aim of the paper is to identify and categorize disclosures from the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) that have direct or indirect influence on health of external or internal stakeholders. Methodology: GRI core and comprehensive disclosures (as pa...
Reflecting on this work, we argue that such initiatives not only produce new sustainability indicators and standards, but also encourage dialogue through which identities are formed and a sense of (port) community is established.BERGMANS, Anne
The International Sustainability Standards Board has also signalled its intention to delve into biodiversity, ecosystems, and ecosystem services. Over the next two years, the board plans to develop global reporting standards. Accountants are encouraged to broaden their knowledge in this field. ...
Is it too early say what kind of reporting standards you'll be using, or scopes of emissions you'll be focusing on? KINDER:We've looked at what are our customers tracking, what is the industry tracking, understanding how to leverage external expertise. ...