The GRI standards are divided into three sections: universal, sectors and topics. This is a modular, interconnected system: All organizations use the three universal standards, but they choose the sector and topic standards that are most applicable to their circumstances. The sector standards are qu...
The SASB is a standards-setting organization that develops industry-specific standards for disclosing sustainability risks and opportunities.
It looks to disciplines and institutions beyond the law to make the law more responsive to the actual needs of women whose non-discrimination, equality and gender-based violence-related rights are violated. daccess-ods.un.org 要在法律以外寻找 纪律和制 度,以便使法律更好地呼应那些不受歧视的权...
GRI Standards are among the most widely used forESG reporting, and the application of double materiality is a central concept. Sustainability Accounting Standards Board (SASB) and International Sustainability Standards Board (ISSB) SASB Standards integrate double materiality as a way of measuring susta...
What are the classifications of current sensors? According to different measurement principles, current sensors can be mainly divided into: shunts, electromagnetic current transformers, electronic current transformers, etc. Electronic current transformers include Hall current sensors, Rogowski current sensors, ...
HR puts the ‘S’ in ESG by building a culture where employees are motivated to work, collaborate, and propel the company forward. And guess what? Top employers boast ESG scores 14% above the global average, highlighting the strong link between employee satisfaction and robust ESG practices....
These terms provide a common language and set of standards that allow you and your investors to evaluate the impact on the environment, society, and corporate governance. Here are some important terms you should be familiar with: ESG factors ESG factors refer to the environmental, social, and...
There are also severaldifferent ESG reporting frameworksthat an organization can consider, including the following: IFRS Sustainability Disclosure Standards.Developed by the International Financial Reporting Standards (IFRS) Foundation, this framework creates a consolidated and comprehensive view of sustainability...
Following are some changes to consider when transitioning from G4 to the new standards—they could add substantial value to your sustainability program and your business. Discuss your management approach Reporters using GRI G4 largely have undervalued theDisclosure on Management Approach(DMA), with man...
Some efforts are also held to industry-specific standards; for example, the Global Reporting Initiative (GRI) provides reporting standards for sustainability. Organizations like the United Nations have introduced global guidance, such as the Sustainable Development Goals (SDGs), which encourage businesses...