In this report, we provide fund managers a set of recommendations on how to take a robust and proactive approach to reporting on environmental, social, and governance management.
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ESG ratings can often raise questions and sometimes frustration among companies. We share five common dilemmas with key recommendations for business.
In June 2022, BSR and the National Association of Corporate Directors (NACD) collaborated on a joint climate scenarios workshop for NACD’s Climate Continuous Learning Cohort, a group of approximately 50 current and future corporate directors. The workshop demonstrated the potential and value of climate scenarios to navigate climate risks and opportunities for boards in an era of increased transparency and duty of care.
New laws, regulations, and standards for just and sustainable business mark the beginning of a new era. Here's why companies need to focus on both the spirit and the letter of these new laws—and how this can bring about increased ambition.
As a wave of mandatory due diligence laws come into effect across Europe, human rights abuses such as modern slavery are increasingly under scrutiny. With tangible civil liability and monetary fines on the horizon, as well as basic business responsibility, the importance of examining and managing potential human rights risks has never been greater, both for companies’ management teams and their investors.
Boards of directors face a wide range of sustainability issues to oversee and ever more complex questions to address. Our newly launched and tailored advisory services are aimed at empowering executives and Chief Sustainability Officers (CSOs) to engage, inform, and activate boards on ambitious sustainability strategies.
The divisions caused by “The Great Fragmentation” are a barrier to achieving an economy that drives equitable and sustainable progress. To meet the needs of our fragmented world, business can reorient their efforts around four main objectives.
The European Financial Reporting Advisory Group (EFRAG) recently released a set of sector-agnostic exposure drafts that form the first set of European Sustainability Reporting Standards (ESRS). We share our response to EFRAG's public consultation.
BSR welcomes and has responded to the International Sustainability Standards Board (ISSB)’s two exposure drafts released in March 2022, grounding our comments in 30 years of experience working with member companies.