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  2. Sustainability reporting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_reporting

    The topic of sustainability reporting has become a recurring theme in recent years and the practice has been increasingly professionalized. However, the framework surrounding such reporting is in constant evolution and companies are increasingly challenged by the form, content and process of their sustainability reporting.

  3. Global Reporting Initiative - Wikipedia

    en.wikipedia.org/wiki/Global_Reporting_Initiative

    The reporting techniques were encouraged to rely on recognized frameworks such as GRI's Sustainability Reporting Guidelines, the United Nations Global Compact (UNGC), the UN Guiding Principles on Business and Human Rights, OECD Guidelines, International Organization for Standardization (ISO) 26000 and the International Labour Organization (ILO ...

  4. National Voluntary Guidelines on Social, Environmental and ...

    en.wikipedia.org/wiki/National_Voluntary...

    The national framework on Business Responsibility is essentially a set of nine principles that offer businesses an Indian understanding and approach to inculcating responsible business conduct. “Responsible Business” conduct refers to the commitment of businesses to operating in an economically, socially and environmentally sustainable ...

  5. Sustainability metrics and indices - Wikipedia

    en.wikipedia.org/wiki/Sustainability_metrics_and...

    In using sustainability indicators, it is important to distinguish between three types of sustainability that are often mentioned in international development: Sustainability of a culture (human system) within its resources and environment; Sustainability of a specific stream of benefits or productivity (usually just an economic measure); and

  6. Climate Disclosure Standards Board - Wikipedia

    en.wikipedia.org/wiki/Climate_Disclosure...

    The Framework for reporting environmental information, natural capital and associated business impacts [8] sets out an approach for reporting environmental information and natural capital in mainstream reports, such as the annual report, 10-K filing or integrated report. The Framework has been developed by the CDSB Technical Working Group and ...

  7. Triple bottom line - Wikipedia

    en.wikipedia.org/wiki/Triple_bottom_line

    The environmental benefit comes from the recycling accomplished. In the private sector, a commitment to corporate social responsibility (CSR) implies an obligation to public reporting about the business's substantial impact for the better of the environment and people. Triple bottom line is one framework for reporting this material impact.

  8. Sustainability accounting - Wikipedia

    en.wikipedia.org/wiki/Sustainability_accounting

    Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...

  9. International Sustainability Standards Board - Wikipedia

    en.wikipedia.org/wiki/International...

    The International Sustainability Standards Board (ISSB) is a standard-setting body established in 2021–2022 under the IFRS Foundation, whose mandate is the creation and development of sustainability-related financial reporting standards to meet investors' needs for sustainability reporting.

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