Reporting Standards

  • Report Tracks Progress of EU Corporate Reporting

    January 05, 2018

    CSR Europe and the Global Reporting Initiative have produced a report tracking the implementation by EU member states of the supranational organization's corporate Non-Financial Reporting Directive, in a bid to analyze the success of the initiative in forcing businesses to publicly disclose their social and environmental impacts.

  • Canadian Investors Push for Corporate Climate Reporting

    January 05, 2018

    An article in The Globe and Mail highlights how pension funds and other investors are responding to pressure from nongovernmental organizations and others by pushing companies in which they invest to report on how they are preparing for a "low-carbon" future, despite a lack of consistent corporate disclosure guidelines on climate risks.

  • Google Seeks to Block Publication of Gender-Pay Data

    January 05, 2018

    The Guardian reports that, in a case highlighting the complications and costs involved in broad corporate reporting requirements, tech giant Google is calling on a federal US court to block a motion requiring it to turn over data on alleged pay disparities between men and women working for the company in a class-action suit launched by female employees.

  • UK Commission Seeks Law on Pensions' "Social Impact"

    January 03, 2018

    The Thomson Reuters Foundation reports on proposals from the UK's Law Commission for legislation requiring UK pension funds to review the "social impact" of the investments they make and mandating that the UK's Financial Conduct Authority issue guidance on considering "non-financial factors" when investing.

  • Article Reviews French, British BHR "Diligence" Legislation

    January 03, 2018

    A group of attorneys from law firm Freshfields Bruckhaus Deringer describe the current state of business and human rights (BHR) "due diligence" legislation in France and the UK, finding that France has moved beyond Britain in penalizing businesses that fail to show they are monitoring and addressing BHR risks in their supply chains.

  • Lawyers Praise French BHR "Vigilance" Penalties

    January 02, 2018

    Stéphane Brabant and Elsa Savourey of the law firm Herbert Smith Freehills write that, while the elements of a French law creating a civil action for alleged victims of business and human rights (BHR) violations by French companies remain relatively weak, its penalties on companies for failing to monitor BHR violations of their subsidiaries could serve as an effective deterrent.

  • Organizations Tout Global Standards on Climate Impact

    December 28, 2017

    The International Organization for Standardization and the International Accreditation Forum held a side event at the recent UN climate summit in Bonn, Germany, discussing how global standards from these groups are guiding businesses and other organizations on reducing their environmental impacts and combating global warming.

  • NGO Releases 2017 "Conflict Minerals" Rankings

    December 21, 2017

    In November, the Enough Project released its 2017 Conflict Minerals Company Rankings as part of its campaign to force technology and jewelry companies to ramp up their "due diligence" efforts to ensure their supply chains are free from so-called "conflict minerals" produced in the Democratic Republic of Congo.

  • BHR "Benchmarking" Sparks Corporate Pushback

    December 21, 2017

    Lawyers from Freshfields Bruckhaus Deringer LLP examine a broad array of business and human rights (BHR) "benchmarking" initiatives in civil society and raise potential problems related to such initiatives, such as arbitrary ranking processes and inconsistencies in the consideration of reported data, that make these projects targets for corporate pushback in the near future.

  • NGOs Push EU to Require Corporate "Diligence" on Rights

    December 21, 2017

    In November, the European Coalition for Corporate Justice released a briefing identifying a legal obligation of EU institutions to adopt legislation providing for mandatory "human rights due diligence" rules requiring companies to investigate and redress human rights violations throughout their global supply chains.

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