Impact Evaluation for Global Reporting Initiative (GRI)

Fonte Standard Gras
Identifiant

Unité de recherche

SECO

Numéro de projet

2024-WEHU225/SECO-063.514

Titre du projet

Impact Evaluation for Global Reporting Initiative (GRI)

Textes relatifs à ce projet

	Allemand	Français	Italien	Anglais
Description succincte	-	-	-

Textes saisis

Catégorie	Texte
Description succincte (Anglais)	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. Documents annexés Impact Evaluation GRI 2024 [PDF] 1'728 kB

Catégorie

Texte

Description succincte
(Anglais)

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.

Documents annexés

Impact Evaluation GRI 2024 [PDF] 1'728 kB