Reporting Standards

  • GRI Standards Board Considers Further Use of BHR Guidelines

    April 19, 2017

    The Global Reporting Initiative’s (GRI) Global Sustainability Standards Board has released a draft project proposal that seeks input on how to further incorporate the UN’s Guiding Principles for Business and Human Rights (BHR) into the GRI Sustainability Reporting Standards.

  • NGO Ranking Pushes Telecoms on Reporting Policies

    April 05, 2017

    The nongovernmental research initiative Ranking Digital Rights has released its 2017 Corporate Accountability Index ranking telecommunications companies on their disclosure of policies relating to users' freedom of expression and privacy.

  • NGO Criticizes Banks over Tax Disclosure

    April 05, 2017

    A report from nongovernmental organization (NGO) Oxfam demonstrates how NGOs are using and seeking to expand EU rules requiring financial companies to publicly report on their profits and tax payments in every country in which they operate to criticize companies seeking to avoid funding their "economic, social, and cultural rights" agenda through taxation.

  • Minerals Rule Imposes "Significant Burden" on EU Companies

    April 05, 2017

    A Squire Patton Boggs analysis of a proposed EU regulation governing the import of "conflict minerals" from war-torn areas of Africa recently adopted by the European Parliament highlights how the rule would impose a "significant burden" on companies that must comply with its "due diligence" and reporting requirements.

  • NGO Seeks Tough Sanctions Under "Due Diligence" Laws

    April 05, 2017

    Jeffrey Vogt of the Solidarity Center writes that countries like Australia considering the adoption of a version of the UK Modern Slavery Act, which requires corporate reporting on efforts to rid their supply chains of forced labor, must close "loopholes" in the legislation by providing for "mandatory human rights due diligence" with "dissuasive sanctions" in case a breach occurs.

  • UNCTAD, GRI Partner to Promote “Sustainable” Investment

    April 05, 2017

    The UN Conference on Trade and Development (UNCTAD) and the Global Reporting Initiative (GRI) have announced a new partnership to promote investment in companies that agree to implement the UN Sustainable Development Goals (SDGs), including by collaborating on the UN’s Sustainable Stock Exchanges initiative. 

  • EP Adopts Conflict Minerals Law to Address BHR Concerns

    April 03, 2017

    The European Parliament (EP) has passed a law as part of its business and human rights (BHR) agenda requiring European mineral importers to ensure that they are not contributing to armed conflicts in certain parts of Africa. 

  • Chevron Reports on Financial Threat of Global Warming

    March 30, 2017

    Bowing to global activist pressure toward the disclosure by oil and gas companies of global warming-related risks, energy giant Chevron has included in its most recent filings with the US Securities and Exchange Commission a statement on the threats of climate litigation and regulation to the future profitability of its operations.

  • Benchmark Aims for Expanded BHR Disclosure

    March 30, 2017

    John Morrison of the Institute for Human Rights and Business, which contributed to the establishment of the Corporate Human Rights Benchmark to rank companies on their efforts to implement the business and human rights (BHR) agenda, illustrates how the initiative seeks to pressure businesses to expand their reporting practices on BHR and sustainability.

  • Australian Regulator Signals Financial Climate Testing

    March 28, 2017

    In testimony before an Australian Senate Committee, Executive Board member of the Australian Prudential Regulation Authority Geoff Summerhayes indicated his agency may require financial institutions to test climate change scenarios to ensure their investments can withstand the impacts of the phenomenon, and to disclose the results of this testing.

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