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GRI begins 'major update' to biodiversity standard

GRI and IFRS to collaborate on global sustainability standards

The Global Reporting Initiative (GRI) and the IFRS Foundation have agreed to work together to develop a global baseline for investor-focused sustainability reporting standards.

Amazon faces first US tax transparency shareholder filing

Online retailing giant Amazon is facing calls to disclose its global tax practices, after three institutional investors and a leading proxy advisor backed the first US tax transparency shareholder resolution.

Comment: The Cold War over non-financial disclosures

The fragmented landscape of non-financial disclosures is consolidating, and it is geopolitical considerations that are driving the emergence of winners, and the downfall of the rest. Vincent Huck surveys the battlefield and predicts who will emerge victorious.

News round-up: GRI, SASB standards 'complementary', BoA boosts ESG financing target, Impax reaches assets milestone ... and more

GRI and SASB reporting "complement each other"

IFRS Foundation sets out 'strategic direction' for global sustainability standards

The trustees of the IFRS Foundation have said a prototype climate-related disclosure standard devised last year could be used as the basis for a proposed global sustainability reporting regime, and said they plan to begin work with a group of sustainability-related reporting organisations.

Physical climate risk disclosure initiatives still lacking, says WRI

Climate risk disclosure initiatives are still lacking in their coverage of several key physical risks, according to a report by the World Resources Institute (WRI), resulting in firms not being fully equipped to assess their exposure to these hazards.

Reporting organisations invite EU, IFRS collaboration

Five organisations working to create a globally accepted comprehensive corporate reporting system have invited the EU and the International Financial Reporting Standards (IFRS) Foundation to contribute to their work on harmonisation.

'Double materiality' splits market in IFRS sustainability standards consultation