However, the brutal reality is that #smallbusinesses are perenially stretched to the point where most will take weeks if not months to attend to an admin matter. So unless the impact of not reporting affect their revenues, very few will voluntarily invest in reporting. ...
The first step is the hardest, then you gain momentum.ACCA's guide to preparing for sustainability reporting helps you get ready for reporting high-quality sustainability-related information. The guide’s sustainability reporting cycle provides suggestions supported with examples that are relevant to the related matters. This guide focuses on preparing for sustainability reporting in accordance with the International Sustainability Standards Board (ISSB) Standards. The ‘building-blocks’ nature of the ISSB Standards and how ACCA has developed the guide make it equally relevant to organisations applying other sustainability reporting frameworks or standards.
Today, we are excited to publish a draft mapping tool between the #GRI Standards and the European Sustainability Reporting Standards (#ESRS), which is available for download here https://lnkd.in/d3VCKk_6
EFRAG recently published their implementation guidance (IG) that pertains to both the upstream and downstream segments of the value chain (VC) of the enterprise and excludes its internal operations. Please note that these guidelines are draft implementation guidelines.1. The sustainability statement of the enterprise must encompass details regarding all significant impacts, risks, and opportunities (IROs), including those arising or potentially arising from its business associations within the upstream and downstream value chain. Business relationships extend beyond direct contractual connections.2. Disclosure of value chain (VC) information is not mandatory for all reports. It is required only when associated with significant IROs beyond the enterprise's own operations, stemming from its business relationships.
The European Council announced that it has adopted a law aimed at protecting consumers from misleading green claims and other greenwashing practices, including banning unverified generic environmental claims such as “environmentally friendly,” or “biodegradable” and those based on emissions offsetting schemes, marking the last major step to the passage of the new legislation.Key aspects of the new directive include rules aimed at making product labels clearer by banning the use of generic environmental claims not backed up with proof, and the regulation of sustainability labels to allow only the use of those based on official certification schemes or established by public authorities. ...
The European Council announced that it has adopted a law aimed at protecting consumers from misleading green claims and other greenwashing practices, including banning unverified generic environmental claims such as “environmentally friendly,” or “biodegradable” and those based on emissions offsetting schemes, marking the last major step to the passage of the new legislation.Key aspects of the new directive include rules aimed at making product labels clearer by banning the use of generic environmental claims not backed up with proof, and the regulation of sustainability labels to allow only the use of those based on official certification schemes or established by public authorities. ...
The European Council announced that it has adopted a law aimed at protecting consumers from misleading green claims and other greenwashing practices, including banning unverified generic environmental claims such as “environmentally friendly,” or “biodegradable” and those based on emissions offsetting schemes, marking the last major step to the passage of the new legislation.Key aspects of the new directive include rules aimed at making product labels clearer by banning the use of generic environmental claims not backed up with proof, and the regulation of sustainability labels to allow only the use of those based on official certification schemes or established by public authorities. ...
A piece on the implications of the new ethical guidelines from International Ethics Standards Board for Accountants on sustainability assurance and reporting. As I see it these ethics guidelines are far more important than at first thought and I try to set them in the broader construct of trust. https://www.accountancydaily.co/sustainability-reporting-coming-mainstream?
A piece on the implications of the new ethical guidelines from International Ethics Standards Board for Accountants on sustainability assurance and reporting. As I see it these ethics guidelines are far more important than at first thought and I try to set them in the broader construct of trust. https://www.accountancydaily.co/sustainability-reporting-coming-mainstream?
A piece on the implications of the new ethical guidelines from International Ethics Standards Board for Accountants on sustainability assurance and reporting. As I see it these ethics guidelines are far more important than at first thought and I try to set them in the broader construct of trust. https://www.accountancydaily.co/sustainability-reporting-coming-mainstream?