Governmental and scientific news and insights on investor oriented environmental, social, and governance (ESG) data.

Insights from the Reporting Exchange: ESG reporting provisions trends

The research conducted as part of the Reporting Exchange project supports the existing argument that the variety and overlap of corporate reporting provisions make this field complicated and confusing 1,2. The research has allowed us to draw the conclusions outlined in this paper: • There are currently over 1000 reporting requirements for sustainability information, representing [...]

By |2018-03-02T11:30:24+00:00March 2nd, 2018|CSR, ESG, Governments, Law|0 Comments

A sustainable finance plan for the European Union

This report outlines a ‘Sustainable Finance Plan 2030’ that focuses on three key aims and objectives that should be central to the Commission’s strategy on sustainable finance. First, the Commission should focus on increasing investment in sustainable infrastructure. It should use the current infrastructure investment gap as an opportunity to boost development and employment opportunities, [...]

By |2016-11-24T12:14:06+00:00November 3rd, 2016|Firm Value, Governance, International, Investors|0 Comments

New GRI standard launched

Climate Disclosure Standard Board (CDSB) wrote in this relation: The Global Reporting Initiative (GRI) is one of the key organisations working towards supporting sustainable decision making. An audience poll during their conference in May showed that 55% of the participants believed that investors would be the biggest consumers of sustainability information over the next 5 [...]

By |2016-11-24T12:14:06+00:00November 3rd, 2016|CSR, Indicators, Investors, SDG|0 Comments

Wbcsd: Reporting matters – communicating on the Sustainable Development Goals

Reporting matters 2016 is the outcome of the fourth review of WBCSD member reports – including sustainability, combined and self-declared integrated reports – and covering 163 companies from more than 20 sectors and 35 countries. Obviously, the members of wbscd have a special profile, wherefore some of the results (e.g. frequency of review of sustainability report [...]

By |2016-11-24T12:14:06+00:00October 18th, 2016|Assurance, CSR, Indicators, Integrated Reporting, International, SDG|0 Comments

ACCA and CDSB report concludes that the fragmentation of the sustainability reporting landscape undermines its potential

A new report from the Association of Chartered Certified Accountants (ACCA) and the Climate Disclosure Standards Board (CDSB) suggests that despite progress made in sustainability reporting and its growing importance, the fragmentation of the landscape might mean that the discipline is "lost in the right direction". The author of the report, who is the Founding [...]

CDSB and CDP’s joint response to the Task Force on Climate-related Financial Disclosures (TCFD)

The Climate Disclosure Standards Board (CDSB) and the CDP have commented on the Phase I report of the Task Force on Climate-related Financial Disclosures (TCFD) set up by the Financial Stability Board (FSB). In their joint response CDSB and CDP highlight among other things new accounting rules by the IASB, which may be relevant to [...]

By |2016-11-24T12:14:09+00:00June 2nd, 2016|Environmental, Indicators, Integrated Reporting, Law|0 Comments