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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Gwen White instructing online.

Courses

Courses and Training I teach courses on the Global Reporting Initiative 2021 Standards, the CDP (formerly Carbon Disclosure Project) Investor Climate Change and Supply Chain Survey, and the Sustainability Accounting Standards Board Standards (SASB) Fundamentals of Sustainability Accounting (FSA) Level I Exam Curriculum. To deliver these certified and licensed courses, I work with ISOS Group,

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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? You can learn what it is and how to do it in one of the courses that I teach. – Gwendolen B. White What is Sustainable Development? Sustainability may be defined as “meeting

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