Impact Evaluation for Global Reporting Initiative (GRI)

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Research unit

SECO

Project number

2024-WEHU225/SECO-063.514

Project title

Impact Evaluation for Global Reporting Initiative (GRI)

Texts for this project

	German	French	Italian	English
Short description	-	-	-

Inserted texts

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Short description (English)	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. Related documents Impact Evaluation GRI 2024 [PDF] 1'728 kB

Category

Text

Short description
(English)

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.