GRI stands for Global Reporting Initiative, and is an international independent standards organization that promotes sustainability reporting through the development of global standards for corporate responsibility, including environmental, social and governance (ESG) reporting...

The Corporate Sustainability Reporting Directive is an EU regulation that will have a huge impact on how organisations report their environmental, social and governance (ESG) performance...

Sustainability is a concept that evolves due to pressing sustainability challenges, worldwide issues, and its own concept limits. New concepts have emerged to think further and respond better to all the world’s current challenges...

Materiality is crucial for sustainability reporting because it allows companies to focus on the most important aspects of their sustainability efforts. A company can choose to report on all aspects of its sustainability program, but this would be extremely time-consuming and would probably not be very useful for investors and other stakeholders...