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.