Mandatory CSR

Global Trends Toward Mandatory CSR

Disclosure efforts by governments around the world more[...]

European Union Introduces Mandatory Reporting

In April 2014 the European Parliament adopted the long-awaited directive on the disclosure of nonfinancial and diversity information by certain large companies, amending the 2013 Accounting Directive. The directive, which adopts a report-or-explain approach, introduces measures that will strengthen the transparency and accountability of an estimated 6,000 companies in the EU. more[...]

India’s CSR Story

By Namrata Rana, Dr. Utkarsh Majmudar (Futurescope)

The Indian Companies Bill is a remarkable piece of legislation. With one stroke, it has mandated CSR spending across a multitude of companies. It is the result of months of discussions with NGOs, companies, politicians, and bureaucrats, and it is estimated that $3 billion in capital will be generated annually through the money spent by 16,000 companies on CSR (2% of net profits). more[...]

Under discussion with Lord Michael Hastings

By Lord Michael Hastings (KPMG International)

I think what has changed dramatically since those words were first written are two fundamental realities. One is the media-based interconnectivity in the world. It was so much easier in previous centuries and previous generations to disregard the complexities, the pain, the sufferings, and even the disasters that affect other parts of the world. more[...] login_required

Sustainability Standards for US Corporate 10-K Reporting

The Sustainability Accounting Standards Board (SASB) provides sustainability accounting standards for use by publicly listed corporations in the United States when disclosing material sustainability issues for the benefit of investors and the public. SASB standards are designed for disclosure in mandatory filings to the Securities and Exchange Commission (SEC), such as the 10-K and 20-F forms. SASB is an independent 501(c)3 non-profit organization and is accredited to set standards by the American National Standards Institute (ANSI). more[...]

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