GRI Standards

 
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Double Materiality: 3 Tips for a Practical Approach

Regulators and investors are increasingly expecting organizations to conduct their materiality assessments following the principle of double materiality. However, understanding exactly what double materiality entails, and conducting this assessment in a successful manner comes with its challenges. This article outlines the concept of double materiality in brief and provides three tips for a successful double materiality assessment with practical guidance as part of a downloadable checklist.
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Updated GRI Standards: What Are the Implications for Materiality?

Last October, the Global Reporting Initiative (GRI) announced the biggest update of its standards since 2016. Beyond legal requirements, the GRI has been identified as one of the most comprehensive and internationally recognized sustainability standards setter for corporate reporting. Scheduled to be applicable by 2023, these changes require companies to increase their level of transparency and to dedicate further resources into non-financial reporting. One of the key updates is the introduction of sector standards, providing additional guidelines for comparability of companies from the same industries. Another important change in the GRI Universal Standards is the revised approach on how organization should conduct their materiality assessment. This article focuses on the proposed changes and what it means for companies which have selected the GRI Standards as their ESG reporting framework.
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Leveraging Double Materiality to Identify Emerging ESG Risks

If there is one thing that the COVID-19 pandemic has demonstrated, it is that society can face major challenges, virtually overnight. Companies need to have a sharp view on both short-term impacts and risks further on the horizon in order to steer their business and build resilience to deal with change. Capturing emerging risks in the ESG approach is therefore essential. Additionally, as of 2023, the EU Commission requires companies to apply the concept of “Double Materiality” as part of its new Corporate Sustainability Reporting Directive (CSRD). One of the main questions that therefore arises is: how do you ensure your materiality assessment covers these new perspectives on materiality?
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Materiality Matrix Update at Royal DSM in 4 Weeks

The materiality matrix has become a familiar sight in corporate reporting, often an intensive exercise that is traditionally repeated every three to four years. Today’s turbulent business environment requires a more frequent and agile approach, monitoring sustainability risks and opportunities around the clock.
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Building a Culture of Long-Term Investment and Growth

The world’s largest asset manager, BlackRock, has teamed up with nonprofit sustainability leader Ceres to create guidance for institutional investors on engaging with companies and policymakers on sustainability issues. The guide “21st Century Engagement: Investor Strategies for Incorporating ESG Considerations into Corporate Interactions” includes tactics and case studies from 37 experts spanning 6 countries.
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Come meet us at the 5th GRI Global Conference in Amsterdam

The GRI Global Conference is the platform where sustainability leaders from around the world gather in order to exchange expert knowledge on sustainability best practices, innovations and trends that accredit sustainable decision-making in a shifting world. The 5th GRI Global Conference will take place from 18 to 20 May 2016 at RAI Amsterdam, the Netherlands.
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GRI Changes the Game of Sustainability Reporting

The Global Reporting Initiative (GRI) revealed its new ambitions for the future in order to catalyze the next era of sustainability reporting. With its new 2015-2020 strategy, the pioneer of the sustainability reporting process, extends the scope from sustainability reporting to focusing on capturing value opportunities. Herewith GRI wants to empower companies to leverage their capabilities and competences towards building a more sustainable economy and society. The new GRI strategy is an urgent call to escape from the Reporting Trap, where companies get stuck in box-checking issues when it comes to sustainability, and actually create value from societal issues.
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3 Essentials to Start Implementing the GRI G4 Guidelines

Demonstrating your company’s contribution towards a sustainable future with tangible lasting results, is not an easy task. Transparency and accountability comes from clear communications; in reporting and also in other activation. In May 2013, GRI released the updated G4 version of their reporting principles.The guidelines from the Global Reporting Initiative serve as a basic framework for both sustainability and integrated reports.
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Start Warming Up for Dow Jones Sustainability Index 2016

Most companies eager to be leading in the globally renowned sustainability benchmark - the Dow Jones Sustainability Index - kick-start their data collection process months before the official release of the questionnaire, in order to determine the must-win battles. If sustainability leadership is also on your wish list for the upcoming edition, start now by downloading our DJSI Services Cheat Sheet. Define your course and identify which information is required, and start getting your internal organization aligned and ready.
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