Category Archives: Articles

As the private sector increasingly takes on greater leadership in helping to create a more sustainable world—as is taking place through the implementation of the recent Paris climate negotiations and the UN Global Goals for sustainable development, for example—more companies are disclosing on sustainability performance. But as more firms embrace sustainability reporting, and new developments in regulations and reporting practices emerge, sustainability reporting frameworks must continue to evolve.

In an effort to enhance the clarity and uptake of sustainability reporting worldwide, the Global Reporting Initiative (GRI) recently released its final set of Sustainability Reporting Standards (Standards) in November 2016, marking the next phase of GRI reporting. As the most commonly used framework for sustainability disclosures, this is a change any company reporting or considering doing so will want to make note of.

What are Standards?

The GRI is in the midst of restructuring its reporting framework from iterative guideline releases (as with… More >

For this installment of Answered, we asked Chris Fowle, VP Investor Initiatives CDP North America, about the role of carbon disclosure in investor research and decision-making in the era of the historic COP21 climate agreement.

Fowle’s answers illustrate a growing interest among investors in understanding and valuing portfolio exposure to emissions-related risk. He indicates more companies are also stepping up to set science-based emission reduction targets.

Learn more about CDP from our other resources in this series:

Framework: Who are the investors represented by the CDP and who use its data? What should companies understand about them?

Chris Fowle: More than 800 investors, representing over $100 trillion in combined assets are signatories to CDP’s annual information request on climate change. This is the largest collaboration of investors in history on any single issue, and provides the authority behind CDP’s questionnaires. This authority has enabled CDP to build… More >

CDP, formerly known as the Carbon Disclosure Project, is a non-profit that collects voluntarily disclosed data related to a corporation’s environmental impacts. CDP’s four programs – climate change, water, forests, and supply chain – allow companies to disclose emissions, resource use, and strategy within a defined global framework to address requests from shareholders, stakeholders, and customers. The organization represents more than 800 institutional investors managing $100 trillion in assets.

In our latest infographic (also available as a .pdf), find out who asks for and uses this environmental data, and what a company should consider when completing a CDP questionnaire.

Learn more about CDP from our other resources in this series:

If you’re interested in finding out more about the CDP reporting process, contact KT, Framework’s Director of Analytics.