CSR reporting

The Global Reporting Initiative released a report urging companies to take a due diligence approach in their sustainability efforts.

An inside look at current climate change disclosures and responding to SEC staff comments.

These promissory notes offer buyers an accounting power: Emitters of planet-warming pollution get to deduct emissions from their own ledgers simply by purchasing tons of carbon offsets sourced to projects elsewhere.

The Association of International Certified Professional Accountants rolled out an environmental, social and governance training program for accountants.

The goal is to sniff out "dishonest climate accounting and other actions designed to circumvent the need for deep decarbonization."

While corporate sustainability reporting continues to grow amid demands from investors and regulators, problems persist with the reliability of the information and the role of accounting firms in vetting the disclosures.

More companies are disclosing financial information related to climate change this year, but the disclosures are falling short of recommendations from regulators.

The International Auditing and Assurance Standards Board plans to bolster the International Sustainability Standards Board’s proposed standards with its own.

To truly reap the benefits of ESG, it’s critical for companies to enact secure data standards, making metrics consistent, accurate and trackable.

The International Sustainability Standards Board is reaching quorum strength with the latest appointments.

A new analysis finds that when renewable energy credits — which have come under heavy scrutiny — are removed from companies’ carbon accounting, many businesses are no longer on track for meeting climate goals pegged to the Paris Agreement’s aims of limiting global warming to 1.5° or 2° Celsius.

Companies with plans to eliminate greenhouse gas emissions have so far not managed to meet the most basic criteria, according to a new analysis.

The Global Reporting Initiative unveiled its revised Universal Standards on Tuesday to reflect due diligence expectations for organizations to manage their sustainability impacts, including on human rights.

The overemphasis on measuring and reporting sustainability has delayed, and displaced, the urgent action needed to tackle societal challenges.

The lack of universal, comparable disclosure makes internal rankings less than reliable.

The IFRS Foundation is looking for a chair and vice-chair of a board that will set global ESG reporting standards.

The goal of the offset market is to reduce emissions, but without clear accounting and strict regulations there’s a big risk of greenwashing.

Questions remain about how advanced standards, frameworks and systems are.

The benefits go beyond what many think, particularly once you get past the many misconceptions that plague the field.

Five organizations released prototypes Friday of climate-related financial disclosure standards to illustrate how they could work within their various approaches.