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The International Financial Reporting Standards Foundation (IFRS) intends to consolidate the Value Reporting Foundation (VRF) and the Climate Disclosure Standards Board (CDSB). As ESG gains momentum and urgency, it is time to embed sustainability considerations in the basic functioning of the capital markets, which will only happen with universal disclosures that enable consistency.
We are entering the next era of just and sustainable business with a much clearer pathway. BSR Vice President Dunstan Allison-Hope shares a framework around which the field seems to be coalescing.
BSR's submitted feedback to the EU Social Taxonomy Process, an effort initiated under a mandate from the European Commission Platform on Sustainable Finance to ensure that vital social aspects of sustainability are integrated into the EU’s Taxonomy Regulation.
The International Financial Reporting Standards (IFRS) Foundation is exploring whether and how to set up an International Sustainability Standards Board (ISSB). We discuss three opportunities and risks that businesses should know about the potential new sustainability standards.
The EU Corporate Sustainability Reporting Directive proposal was released in April 2021. Here are six things that global businesses should know about it.
In response to the SEC's interest in taking steps to require climate disclosure, we discuss crucial steps that the SEC should enable to provide consistent, comparable, and reliable information that will strengthen investors’ ability to make decisions, provide incentives for business to generate long-term value, and lead to a market economy that delivers on society’s greatest needs.
The field of sustainability reporting is entering a significant phase of transformation that has the potential to set direction for disclosure over the next decade and more. BSR has developed a perspective to guide engagement in dialogue about the future of reporting.
The world of sustainability reporting after COVID-19 will be very different than the world that preceded it. What should change?
BSR has observed several trends emerging from the COVID-19 pandemic and compared them with best practices on reporting. We are sharing these insights here to assist company sustainability teams as they strive to keep stakeholders informed—despite, in many cases, the reality of limited time and diminished resources.
It was heartening to see many new initiatives and announcements in the run up to and throughout the week at Davos 2020. One that deserves specific attention is the effort to create a single ESG reporting and disclosure framework.
In December, Uber published its first-ever U.S. Safety Report, sharing the company’s approach to serious safety incidents—such as injuries, fatalities, and sexual assault or misconduct—and describing its recent safety investments. Uber deserves praise for voluntarily reporting on these important challenges, and its publication provides important lessons for other companies on the value of reporting.
Here are the five innovations that BSR's Future of Reporting collaborative initiative would like to see improve reporting and disclosure in 2019.