Member Portal

Laws and Regulations for Just and Sustainable Business

This FAQ sets out the BSR perspective on new laws and regulations relevant for our work. The field of just and sustainable business is entering a new era where actions that have previously been voluntary are becoming mandatory. We believe it is essential that the spirit of the law is achieved as well as its letter, that compliance supports ambitious human rights policies and sustainability goals, and that regulatory requirements are used to help create a world in which all people can thrive on a healthy planet. 

Goal-Setting Best Practices

High-Growth and Early-Stage Companies and Sustainability

How to set issue-specific sustainability goals that are ambitious, achievable, and align with a high-growth or early-stage company’s overall strategy.

Due Diligence Legislation Developments in Europe, Member Briefing

Updated, June 2023

BSR Insights Series: Understanding Sustainable Business Trends Shaping 2023

Webinar / April 20, 2023 / 10:00 am-11:00 am EDT

Every quarter, BSR members receive the ‘Quarterly Member Insights’ report with news and insights from our global team of sustainability and industry experts.

Stakeholder Engagement

This FAQ sets out the BSR perspective on stakeholder engagement. We believe that meaningful stakeholder engagement is an essential foundation for just and sustainable business and a core element of processes such as decision making, strategy development, materiality assessment, human rights due diligence, and reporting. Without meaningful stakeholder engagement, any approach to just and sustainable business would be constrained by a company’s self-interest and inward focus.

Double Materiality for Financial Institutions

Survey Findings and Recommendations

Explore our survey on types of materiality approaches currently in use, periodicity and sources of assessments, and priority ESG issues now and in the future, based on responses from 13 key financial institutions.

The Carbon Call and the Urgency for Reliable and Shareable Corporate Emissions Data

Webinar / December 6, 2022 / 11:00 am-12:00 pm EST

Join us for a webinar on greenhouse gas (GHG) accounting, which will introduce the Carbon Call and present findings from the Carbon Call Roadmap.

Materiality and Salience

This FAQ sets out the BSR perspective on the related concepts of materiality and salience. We believe that implementation of the key concepts described in this FAQ—such as double materiality, impact materiality, and salience—provide the foundation for more resilient business strategies, informed decision making by all stakeholders, and the realization of human rights in practice.

IFRS Sustainability Reporting Standards and ESRS Exposure Drafts: BSR’s Perspective and Implications

Webinar / July 20, 2022 / 11:00 am-12:00 pm EDT

BSR will provide an overview of the IFRS Sustainability Reporting Standards drafts and ESRS, share BSR's point of view on the IFRS and ESRS exposure drafts, and invite member companies to speak to how they are preparing to implement the standards’ requirements.

What Business Needs to Know about the EU Corporate Sustainability Reporting Directive

Webinar / July 8, 2021 / 11:00 am-12:00 pm EDT

In this fast-changing landscape of sustainability reporting, the EU is emerging as a clear front-runner on ESG disclosure with far-reaching impact both in the region and around the world. Join BSR to dialogue directly with both decision makers and peers on what this means for your business, how to prepare in advance of the legislation, and how you can have a voice.

Five Steps to Good Sustainability Reporting

Sustainability reporting and disclosure on environmental, social, and governance (ESG) issues is increasing globally. BSR's new report provides guidance on producing a good sustainability report based on several prominent reporting standards and frameworks.

Key Considerations in Managing ESG through a Merger

As business leaders across industries pursue M&A activity, there will be substantial ESG opportunities and risks for the companies involved: opportunities to create more ambitious and resilient sustainability strategies, accompanied by risks that ESG objectives will be sidelined by overwhelming pressures to create short-term value.

Five-Step Approach to Stakeholder Engagement

This report provides a comprehensive stakeholder engagement approach and toolkit that will help your company build and retain stakeholder trust in the long term.

Artificial Intelligence: A Rights-Based Blueprint for Business

Artificial intelligence (AI)—and the big data business models underpinning it—is disrupting how we live, work, do business, and govern. We have published three papers describing a human rights-based blueprint for responsible business practice with regard to AI, both within and beyond the technology sector.