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Relevant environmental, social and governance content


About the topic

As the financial sector increases its focus on ESG issues, the responsibility of achieving sustainable, ethical practices rests with management. Globally, and locally, guidance structures encourage best practice in this regard. Content under this topic focuses on guidelines that are currently in place – and in development – in order for investors and companies to better understand their role in achieving long-term sustainability.

Short articles

GRI supports expanded sustainability reporting in African capital markets

Africa is particularly exposed to a lack of standardisation and uniformity in sustainability reporting, resulting in varying levels of disclosure and transparency. The GRI’s collaboration with the African Securities Exchanges Association aims to alleviate the fragmentation while enabling alignment with global standards and the pursuit of best practices.

Double Materiality – Towards a Two Pillar Corporate Reporting Architecture

GRI advocates for a comprehensive reporting system, which combines financial and impact materiality for sustainability reporting. GRI is working with a variety of international and intergovernmental organizations to achieve this, including the IFRS Foundation and the European Financial Reporting Advisory Group (EFRAG) to achieve greater alignment and harmonization of the sustainability reporting landscape for the benefit of companies, investors, and society at large.