Environmental challenges

Paris, Montmartre

Aspects of European Sustainability Reporting Standards (ESRS) – Continued

Financial materiality is the second half of double materiality. What is it? Financial materiality involves identifying information that is considered material for primary users of general-purpose financial reports in making decisions relating to providing resources to the entity. Information is deemed financially material “…if omitting, misstating or obscuring that information could reasonably be expected to […]

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Honey bee & chive flowers

New GRI Standard Update!

On 25 January 2024, GRI published a new topic standard GRI 101: Biodiversity 2024, which replaces GRI 304: Biodiversity 2016. One might ask why the numbering of the standard changed after the revision. Good question! According to the GRI FAQs, The number of the Standard has been changed as a result of the 2021 update

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The birth of Venus. Showalter Fountain

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Sustainability Within Reach Controlling risks, improving profit, sustaining your business and our shared world. Want to know about sustainability reporting and development? If so, I am available for consultation and private training. – Gwendolen B. White What is Sustainable Development? Sustainability may be defined as “meeting the needs of the present without compromising the ability

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