Читать книгу ESG Investing For Dummies - Brendan Bradley - Страница 28

The Global Reporting Initiative (GRI) is one of the predominant independent standards organizations helping businesses and other organizations communicate their impacts on issues such as climate change, human rights, and corruption. As one of the first entities involved, they provide a framework that addresses broad social, environmental, and economic performance on how an organization is reporting to stakeholders, providing a guide to their approach to “proving” impact.

A key element for investors is their set of tools for integrating SDGs into sustainability reporting. Moreover, they are a key player in the collaboration between five sustainability, ESG, reporting framework, and standard-setting organizations that are attempting to create a more comprehensive corporate reporting platform. Given the IFRS Foundation’s proposal to also work with these entities, this could level the playing field to help investors and businesses deliver long-term value that benefits not only capital market participants but the world in general. Again, this should provide more clarity to the information that ESG rating agencies require to provide material scores.

Check out www.globalreporting.org/ for more information.