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Policies, Regulations, and Standards

BSR’s three decades of experience working with member companies and other partners informs our unique insights into the role of laws, regulations, and standards in the pursuit of a just and sustainable world.


We use our voice to impact the future of business conduct by making formal submissions to policy, regulatory, and standards setting processes that are relevant to our mission and vision.

We are at a moment in evolution of the just and sustainable business field where BSR’s perspective—which emphasizes impact, moving from ambition to action, and connections between issues—is increasingly important to achieving the world we want.

Here you can find BSR recent submissions. While these submissions are informed by our work with member companies, BSR maintains a policy of not acting as a representative of its membership.


Jul

’22

July 27, 2022

Response to IFRS S2 Climate-related Disclosures

Our submission to The International Sustainability Standards Board (ISSB) Exposure Draft IFRS S2 on Climate-related Disclosures.

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Jul

’22

July 27, 2022

Response to IFRS S1 General Sustainability-related Disclosures

Our submission to The International Sustainability Standards Board (ISSB) Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.

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Jul

’22

July 27, 2022

European Sustainability Reporting Standards

Our submission to The European Financial Reporting Advisory Group (EFRAG) draft European Union Sustainability Reporting Standard.

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May

’22

May 31, 2022

Comments to the U.S. Security Exchange Commission Proposed Rule S7-10-22

Our submission to the consultation on the U.S. Securities and Exchange Commission's proposed rule on the Enhancement and Standardization of Climate-Related Disclosures.

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May

’22

May 22, 2022

Response to the United States’ National Action Plan on Responsible Business Conduct

Our submission to the consultation on the United States’ National Action Plan (NAP) on Responsible Business Conduct.

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May

’22

May 18, 2022

We Mean Business Coalition Letter to GRI, EFRAG, US SEC, and IFRS Foundation

Our support on the legislative and standard-setting efforts by the U.S. Securities and Exchange Commission (SEC), the European Financial Reporting Advisory Group (EFRAG), and the International Financial Reporting Standards (IFRS) Foundation’s International Sustainability Standards Board (ISSB).

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Mar

’22

March 22, 2022

Input to the United Nations High Commissioner for Human Rights

Our views on the practical application of the United Nations Guiding Principles to the activities of technology companies.

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Jan

’22

January 1, 2022

Response to the Climate Disclosure Standards Board Consultation on Social Issues

Our submission to the Climate Disclosure Standards Board consultation on social issues.

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Dec

’20

December 11, 2020

Next Decade of the UN Guiding Principles on Business and Human Rights

BSR submission to the UN Working Group on Business and Human Rights to inform a roadmap for the next decade of implementation of the UNGPs.

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Feb

’20

February 1, 2020

Human Rights and Corruption

BSR submission to the UN Human Rights Council with our perspective on how anti-corruption compliance and human rights due diligence can be coordinated within companies as part of an overall approach to responsible business conduct.

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