BSR welcomes and has responded to the International Sustainability Standards Board (ISSB)’s two exposure drafts released in March 2022, grounding our comments in 30 years of experience working with member companies.
Under the Corporate Sustainability Reporting Directive (CSRD), all large, all listed, and some non-EU companies will be required to report sustainability information against mandatory European Sustainability Reporting Standards. Six things that business should know about the CSRD.
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.
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.
See All
on Reporting and Communications
See All
on Reporting and Communications
See All
on Reporting and Communications
BSR™ is a sustainable business network and consultancy focused on creating a world in which all people can thrive on a healthy planet. With offices in Asia, Europe, and North America, BSR™ provides its 300+ member companies with insight, advice, and collaborative initiatives to help them see a changing world more clearly, create long-term value, and scale impact.
© 2022 Business for Social Responsibility™ | The Business of a Better World™ | Data Protection and Privacy Policy | Cookie Policy | Terms of Services | Contact
