CSR reporting

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.

The Big Four firm's 11th sustainability report, 'The Time Has Come,' also found that the Americas lead the world in sustainability reporting.

The combined organization will be called the Value Reporting Foundation.

PricewaterhouseCoopers is teaming up with the Sustainability Accounting Standards Board on translating its standards into Extensible Business Reporting Language, while also rolling out its own ESG Pulse application for environmental, social and governance reporting at companies.

An ACCA report finds accountants deeply concerned about ESG matters.

The Big Four accounting firms have developed a set of metrics for companies to use for environmental, social and governance reporting internationally.

The Sustainability Accounting Standards Board is moving beyond environmental issues and further into the areas of social and governance reporting.

Money managers and pension funds want companies to publish their 2020 annual reports in line with guidance from the International Accounting Standards Board.

The American Institute of CPAs has received an increasing number of questions on sustainability assurance engagements.

Sustainability reporting is quickly going mainstream. While companies aren’t always required by regulators to report their greenhouse gas emissions, human rights records and wastewater management, investors are pushing them for this information at a faster clip.

The Sustainability Accounting Standards Board and the Global Reporting Initiative announced a collaborative work plan to provide more clarity on how their two sets of standards can be used together.