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Insights

146

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Leveraging global practice for efficient EU impact reporting by non-EU companies

Recognition of established sustainability disclosure in draft ESRS-40a is vital to reduce reporting burden and support a level playing field

Published on 2026-10-20 by

GRI

GRI reporting EU regulation policy esrs standards disclosure sustainable finance transparency impact CSRD

GRI at COP17: joining forces to advance corporate action for nature

Discover our events and engagements at Biodiversity COP17 in Armenia

Published on 2026-10-15 by

GRI

GRI reporting biodiversity standards transparency disclosure nature-positive solutions frameworks nature-related disclosures

Food and beverages pilot for new approach to sector reporting

Experts sought to help shape a new Sector Standard, through a faster model for delivering industry-specific impact reporting guidance

Published on 2026-09-28 by

GRI

GRI reporting standards impact value chain disclosure food systems

Faster access to sector standards, as GRI reporting support grows

Q3 GRI Standards Quarterly: a new approach to sector reporting, plus the latest disclosure insights, trends and resources

Published on 2026-09-23 by

GRI

GRI reporting standards impact disclosure

Measuring what matters: The evolution of impact metrics in sustainable investing

CFA Institute discusses changing attitudes to sustainability in investment management that are bringing impact metrics into focus.

Published on 2026-09-22 by

CFA Institute

sustainable finance responsible investment impact standards impact investing metrics private markets ESG data

GRI expands sustainability reporting opportunities in Vietnam

New Vietnamese translations of the GRI Standards to unlock transparency, resilience and market access

Published on 2026-09-16 by

GRI

GRI reporting transparency resilience impact sustainable finance standards disclosure capacity building value chain SME

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Reports

4

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The State of Sustainability Reporting

Global Trends in the GRI Standards 2025

GRI - Global Reporting Initiative Published on 2026-06-23

reporting climate reporting disclosure standards

Open Report

PFAS: Regulation, Risk, and Remediation

Published by Responsible Alpha: Per- and polyfluoroalkyl substances (PFAS) are a large class of synthetic chemicals characterized by strong carbon-fluorine bonds. Given their unique ability to resist water, oil, heat, and stains, they have been used for over 70 years in a wide range of consumer and industrial products. PFAS have become indispensable to industries such as aerospace, textiles, packaging, and electronics. Yet the same characteristics supporting widespread use also make it nearly impossible to break down in nature. As a result, PFAS accumulate in soil, water, animals, and human bodies, where they can remain for decades (J.P. Morgan, 2025).

Responsible Alpha Published on 2025-05-09

impact standards sustainable finance climate change responsible investment plastic environmental risks

Open Report

G&A IFRS SUSTAINABILITY STANDARDS QUICK REFERENCE

Essential tool for corporate sustainability experts - IFRS S1 and IFRS S2

G&A - Governance & Accountability Institute Inc. Published in 2024-12

reporting standards IFRS

Open Report

ACT: The Corporate Culture Standard for the Investment Management Industry

Understanding, creating and progressing cultural change

ACT - City Hive Published in 2024-10

diversity, equity & inclusion (DEI) diversity standards frameworks reporting regulation sustainable finance responsible investment SDR

Open Report

Organisations

10

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CFA Institute

As the global association of investment professionals, CFA Institute sets the standard for professional excellence and credentials. We champion ethical behavior in investment markets and serve as the leading source of learning and research for the investment industry. We believe in fostering an environment where investors’ interests come first, markets function at their best, and economies grow. Spanning nearly 200,000 charterholders worldwide across 160 markets, CFA Institute has 10 offices and 160 local societies. Find us at www.cfainstitute.org or follow us on LinkedIn and X at @CFAInstitute.

education standards

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CFA Society Germany

Mit über 2.900 Mitgliedern ist die CFA Society Germany der größte Berufsverband für Investmentprofis in Deutschland. Als Teil des globalen CFA Institute setzt sich der Verband für höchste Standards in Kapitalmärkten, Unternehmensberichterstattung und ethischem Handeln ein.

funds investments asset owner

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Eurosif

Eurosif works as a partnership of Europe-based national Sustainable Investment Fora (SIFs) with the direct support of their network which spans over 400 Europe-based organisations drawn from the sustainable investment industry value chain.

policy best practice sustainable finance

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GRI

We provide the world's most widely used sustainability reporting standards, which cover topics that range from biodiversity to tax, waste to emissions, diversity and equality to health and safety.

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ÖVFA

standards best practice frameworks

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FNG

Das FNG ist seit 2001 der Fachverband für Nachhaltige Geldanlagen im deutschsprachigen Raum (Deutschland, Österreich, Schweiz).

label standards education

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ICGN

Established in 1995, ICGN is a leading voice for the highest standards of corporate governance and investor stewardship world-wide.

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PLSA

We are the Pensions and Lifetime Savings Association, the voice of workplace pensions. We have been working to help everyone achieve a better income in retirement for 100 years.

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Sustainable Finance Cluster e. V.

Das Sustainable Finance Cluster ist 2018 aus einem Zusammenschluss der Accelerating Sustainable Finance Initiative der Deutschen Börse und des Green Finance Clusters Frankfurt des Hessischen Wirtschaftsministeriums entstanden. Damit erfolgte eine Bündelung der Aktivitäten im Feld Sustainable Finance, um eine effizientere Nutzung der Finanzmarktexpertise im Bereich Nachhaltigkeit zu erreichen. Ziel ist vor allem die Formulierung und Umsetzung konkreter Handlungsansätze für die Zukunftsfähigkeit nationaler und internationaler Finanzmärkte.

sustainable finance responsible investment research

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ISSB

The ISSB is developing—in the public interest—standards that will result in a high-quality, comprehensive global baseline of sustainability disclosures focused on the needs of investors and the financial markets.

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