An important part of reporting on human rights is creating a clear and auditable information trail. As we have seen with the development of the UN Guiding Principles Reporting Framework1 (UNGPRF) and Assurance Guidance, a clear information trail is crucial...

Small and medium-sized enterprises (SMEs) are yet to feel the full force of ESG reporting. Still, for those who haven’t yet begun to engage with creating a sustainable business model, obligations to comply may be closer than first expected.   From...

The arrival of the Corporate Sustainability Reporting Directive (CSRD) brings with it the need for greater accuracy and reliability of sustainability reporting for many more companies, not least because reporting will be subject to audit. With the EU’s ambition to...

As attention to climate change increases, cutting through regulations, protocols and initiatives inevitably becomes more difficult. From different approaches taken by international regulators to the proliferation of acronyms, sustainability departments are under a lot of pressure to understand the climate...