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Voluntary ESG Standards Tweaked In Run-Up to Mandatory Rules

Oct. 5, 2021, 5:33 PM

A leading sustainability reporting body has rejigged its standards to better fit with other reporting initiatives in the development of mandatory reporting requirements for companies.

The Global Reporting Initiative said Tuesday that it had revised its Universal Standards, which are used by more than 10,000 companies worldwide. The changes mean “organizations will be best positioned to use their GRI reporting to respond to emerging regulatory disclosure needs, such as the EU Corporate Sustainability Reporting Directive and the ...