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The 'Global Reporting Initiative' standards is a benchmark used internationally for sustainability reporting. It is structured as three complementary set of standards: Universal, Sector, and Topic. Based on materiality, users must report on the relevant indicators from all three standards.
Read moreThe Uyghur Forced Labor Prevention Act prohibits the importation of goods into the United States manufactured wholly or in part with forced labor in China, especially from the Xinjiang region.
Read moreThe German Sustainability Code is a non-financial reporting framework that aims to standardise sustainability performance disclosures. Compliance is achieved by reporting on 20 DNK criteria related to strategy and processes, environment, employee and society, and governance. Indicators are based on GRI or the European Federation of Financial Analysts Societies criteria.
Read moreThe International Sustainability Standard Board, working under the IFRS foundation, has the intention of delivering a comprehensive global baseline of sustainability-related disclosure standards that provide investors and other capital market participants with information about companies’ sustainability-related risks and opportunities to help them make informed decisions.
Read moreDeveloped by the European Commission, the Eco-Management and Audit Scheme is an environmental management tool that guides organizations to measure, report, and improve environmental performance. One of its purposes is to ensure transparency by users on their performance, benchmarked against a list of core indicators. ISO 14001 is integral to EMAS and EMAS users will achieve double compliance.
Read moreThe Global Real Estate Sustainable Benchmark assesses the sustainability of organizations in the real estate sector based on their ESG data.
Read moreThe Sustainable Finance Disclosure Regulation is a finance industry-specific directive that mandates financial institutions to report on their sustainability performance on two different levels: entity level and product level. Reporting criteria include remuneration and risk policies and the product information of ESG and non ESG-related products.
Read moreThe Greenhouse Gas Protocol is a widely-used international standard for helping companies measure and understand emissions linked with their activities through the use of standardized approaches and principles.
Read moreProposed legislation in the US that would make it mandatory for companies to disclose Scope 1 and 2 emissions in addition to climate-related risks and opportunities. The reporting requirements are strongly based on the TCFD’s four pillars and adopt a phase-in approach with other indicators such as Scope 3 emissions.
Read moreThe European Sustainability Reporting Standards are a set of standards that provide a common framework for companies to comply with the European Corporate Sustainability Reporting Directive (CSRD).
Read moreThe EU taxonomy is a classification system used by investors to identify economic activities or investments that are deemed sustainable. The taxonomy identifies industries with the highest impact potential and companies must demonstrate that they meet at least one of six environmental objectives to qualify.
Read moreThe German Supply Chain Act makes it obligatory for companies to do proper due diligence in order to assess and manage risks within their supply chain. Companies are held responsible for human rights and environmental violations that occur along the supply chain.
Read moreThe 'Return on Sustainability Investment' is a metric used to measure the financial return on investment from sustainability initiatives, taking into account both financial and non-financial benefits.
Read moreThe Non-Financial Reporting Directive requires large EU companies to publicly disclose ESG information and management of ESG risks. It is meant as a framework to assess the non-financial information of a company and was amended in 2021 into the Corporate Sustainability Reporting Directive.
Read moreThe 'Climate Disclosure Project' framework focuses on environmental disclosures especially climate change, water security, and deforestation. The disclosure system facilitates investor and stakeholder understanding of the environmental performance of a company.
Read moreFrench companies with more than 5,000 employees are required to develop a due diligence and vigilance plan demonstrating appropriate measures taken to prevent and avoid human rights and environmental harm caused by their business activities.
Read moreThe 'Task Force on Climate-related Financial Disclosures' recommendations is a guideline for climate disclosures. Users report on climate-related risks and opportunities, the potential impacts of climate change including financial impact, mitigation and adaptation strategies, governance of climate risks, and metrics and targets used to manage risks and opportunities.
Read moreA planned framework to broaden sustainability disclosures in the UK, integrating climate reporting and other environmental indicators into one. SDRs emphasise the double materiality concept and will entail new labelling and reporting requirements for companies held by UK-registered funds.
Read moreScience-based targets are a scientific approach to target-setting for emissions reductions that aligns with the Paris Agreement. The initiative provides supporting resources to calculate emission reduction targets in order to limit warming to 1.5C. It then assesses and approves targets submitted by companies.
Read moreThe 'Sustainability Accounting Standards Board' standards are a set of industry-specific sustainability accounting standards that provide guidance for companies to disclose financial material sustainability information to investors.
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