Impact Evaluation for Global Reporting Initiative (GRI)

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Forschungsstelle

SECO

Projektnummer

2024-WEHU225/SECO-063.514

Projekttitel

Impact Evaluation for Global Reporting Initiative (GRI)

Texte zu diesem Projekt

	Deutsch	Französisch	Italienisch	Englisch
Kurzbeschreibung	-	-	-

Erfasste Texte

Kategorie	Text
Kurzbeschreibung (Englisch)	This study examines the growing focus on non-financial sustainability reporting driven by ESG risks and evolving investor expectations. It highlights global efforts to standardize disclosures, challenges faced—especially by SMEs—and the need for harmonization. The report discusses differing views on materiality (impact vs. financial), the underrepresentation of Global South perspectives, and the importance of integrating social, economic, and environmental goals through localized strategies and improved governance across value chains. The evolving practice of sustainability reporting, focusing on ESG risks, mandatory disclosure requirements, and their implementation across global value chains. Zugehörige Dokumente Impact Evaluation GRI 2024 [PDF] 1'728 kB

Kategorie

Text

Kurzbeschreibung
(Englisch)

This study examines the growing focus on non-financial sustainability reporting driven by ESG risks and evolving investor expectations. It highlights global efforts to standardize disclosures, challenges faced—especially by SMEs—and the need for harmonization. The report discusses differing views on materiality (impact vs. financial), the underrepresentation of Global South perspectives, and the importance of integrating social, economic, and environmental goals through localized strategies and improved governance across value chains. The evolving practice of sustainability reporting, focusing on ESG risks, mandatory disclosure requirements, and their implementation across global value chains.

Zugehörige Dokumente

Impact Evaluation GRI 2024 [PDF] 1'728 kB