In this report, we provide fund managers a set of recommendations on how to take a robust and proactive approach to reporting on environmental, social, and governance management.
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The divisions caused by “The Great Fragmentation” are a barrier to achieving an economy that drives equitable and sustainable progress. To meet the needs of our fragmented world, business can reorient their efforts around four main objectives.
The European Financial Reporting Advisory Group (EFRAG) recently released a set of sector-agnostic exposure drafts that form the first set of European Sustainability Reporting Standards (ESRS). We share our response to EFRAG's public consultation.
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.
The world is fragmenting politically, economically, environmentally, and culturally. BSR President and CEO Aron Cramer shares the six interlocking factors that are accelerating fragmentation and why they're significant for business.
More than 80 percent of business leaders see threats to democracy as threats to business. What can business do?
After considerable momentum, there is now a backlash against elements of the sustainable business agenda. BSR President and CEO Aron Cramer discusses some of the big questions raised.
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.
Directors of EU companies will soon face a pivotal shift in their duties toward sustainability with the upcoming EU Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD). Here are six key questions for boards to determine their readiness to govern evolving expectations.