20 YEARS OF
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The Alliance for Corporate Transparency, led by Frank Bold, is providing a platform for the publication of a series of briefings on sustainability reporting and related matters, which will be issued throughout 2021-22.
By Richard Howitt, Strategic advisor on corporate sustainability, formerly MEP and CEO of the IIRC, as part of Frank Bold's series of monthly articles on sustainability reporting
Consistency, comparability and reliability of sustainability information are three often cited arguments in support of the new Corporate Sustainability Reporting Directive that's currently being debated
This article analyses the first prototype of European reporting standards on climate proposed in October 2021
New evidence shows that the proposed legislation saves rather than costs money for business. This two-part article analyses what this means for the ‘business case’ for companies to pursue sustainability and to report against this
New evidence shows that the proposed legislation saves rather than costs money for business. This two-part article analyses what this means for the ‘business case’ for companies to pursue sustainability and to report against this
This sixth article explains what human rights and environmental due diligence is, how companies can meaningfully report on it, and what issues the upcoming EU reporting standards should clarify in order to help businesses
The fifth issue explains what the stakes are for SMEs, how they can engage with upcoming changes and developments in legislation, and how policymakers can also help them.
The fourth issue explores what information companies should consider in the context of their climate transition plans and the key issues that the EU climate reporting standard needs to address to help companies in this regard.
This third issue explores how the Non-Financial Reporting Directive (NFRD), the Sustainable Finance Disclosure Regulation (SFDR) and the Taxonomy instruments fit together, what needs to be reported on and by whom, and what gaps exist that need to be addressed
This second issue in the series explores the importance of governance in sustainability and outlines the three areas of information on governance and integration of sustainability that the reform of the EU Non-Financial Directive will clarify
This first article in the series explores the key elements and implications of the proposed reform of the EU Non-Financial Reporting Directive (NFRD)
