ESG reporting is a journey, not a destination. Reporting frameworks gives you a structured, credible way to start—even if your data is not perfect yet. By ...

The standards are, in GRI's words, "to a high extent consistent" with the Recommendations. Notably, while ISSB takes a single materiality approach, GRI takes a double-materiality approach.

The relevance of materiality matrices to sustainability measurement and reporting was perhaps first established by the Global Reporting Initiative (GRI). GRI, for its part, defines materiality as ...

Lastly, the revised GRI 3 includes a broader approach to materiality that incorporates the concept of due diligence. In the 2021 version, GRI even shifted the focus of materiality and now defines ...

Companies today need to be increasingly clear about their environmental, social, and governance (ESG) policies, goals, and performance. Conducting a materiality assessment is a formal way of ...

NORTHAMPTON, MA / ACCESSWIRE / July 25, 2023 / Companies are being asked more frequently by their stakeholders to identify, assess, manage, and publicly disclose their impacts on communities and ...

GRI, CDP, among organisations urging UN Member States not to ditch double materiality reporting pledge. A coalition of 12 sustainable finance and corporate reporting organisations are urging UN Member ...

New double-materiality reporting rules are part of the EU’s Corporate Sustainability Reporting Directive, ... or GRI, offer impact-related recommendations that aren’t binding.