Postings

The GRI Standards are global public reporting best practices on economic, environmental and social impacts.  Reporting based on the standards provides information about an organization’s positive or negative contributions towards sustainable development for integration into its strategy, to identify financial risks and ...

There's some discrepancy in how such rating agencies as Bloomberg, MSCI and Sustainalytics are measuring the ESG risk in the performance of supply chains.  To accurately measure a company’s ESG risks, also its end-to-end supply chain operations must be considered.  The EU's new Sustainable Finance Disclosure Regulation ...

PRI lists 25 SDG reporting initiatives according to focus.  Some are a mechanism for disclosure and reporting on SDG investments or impact financing.  Others allow for measuring and reporting on the implementation of the SDGs by businesses and their alignment with corporate sustainability benchmarks.  United Nations Gl ...

EU securities regulation has established a taxonomy of environmentally sustainable financial activities that potentially supports sustainable corporate governance.  This paper argues that including environmental sustainability in EU mandatory disclosure aligns the incentives of institutional investors with the interest ...

Tourism in many countries, particularly in developing economies, depends largely on such natural assets as forests, coastlines and wildlife and are linked to such environmental conditions as clean air and water.  Given the interdependency of tourism and the environment, the environmental impacts of COVID-19 have short- ...