The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards seek ...

An analysis of first-year CSRD and ESRS disclosures shows how mandatory sustainability reporting has improved transparency but diluted strategic insight, based on evidence from energy and utilities ...

If your first thought turns to the U.S. Securities and Exchange Commission’s (SEC) final rules on climate disclosures that are anticipated by the end of this year, your team may not be as prepared as ...

In the coming year, expect to hear the terms impact and double materiality more frequently. European regulators are already asking companies to report on environmental, social, and governance, or ESG, ...

DENVER--(BUSINESS WIRE)--CSG ® (NASDAQ: CSGS) today announced the successful completion of its inaugural double materiality assessment as a critical step to enhance its environmental, social and ...

If the Global Reporting Initiative (GRI) created a semantic “heat map” of the most-used terms at its Global Conference on Sustainability and Reporting this week, Materiality would win hands-down.

Transparency in environmental, social, and governance reporting has become an important goal, with materiality assessments impacting compliance outcomes, experts said during Compliance Week’s virtual ...

Philip Morris International Inc. (NYSE: PM) today published its 2025 Sustainability Materiality Report, presenting the results of its latest global sustainability materiality assessment (SMA).

Scope 3 emissions – emissions linked to a company’s value chain outside of its operational control and defined in 15 Categories by the GHG Protocol – remain one of the most vexing problems in ...

As companies face growing pressure to disclose their environmental and social impacts, ESG reporting has become a core part of doing business. Standards bring consistency and credibility to these ...

Insights will inform PMI’s sustainability strategy for 2030+ and help to future-proof its business for enduring success STAMFORD, CT--(BUSINESS WIRE)-- Philip Morris International Inc. (PM) today ...