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New Calls for “Global Consistency” in Corporate Sustainability Reporting

The We Mean Business Coalition has sent a letter to the heads of the Global Reporting Initiative (GRI), European Financial Reporting Advisory Group (EFRAG), US Securities and Exchange Commission (SEC) and IFRS Foundation calling for greater convergence between their sustainability reporting initiatives. “Even small misalignments around terminology, definitions, and concepts in the draft versions of the standards and legislations risks undermining their collective impact,” the letter noted. The coalition, which works with more than 7,000 companies globally to ensure commitment to climate standards, is made up of a group of seven non-profit organisations, including CDP, Ceres and World Business Council for Sustainable Development (WBCSD). One of the coalition’s suggestions for increased alignment is for the US SEC to allow US-based companies to use comparable reporting standards, such as the International Sustainability Standard Board’s sustainability disclosure standards, to meet the SEC’s requirements.


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