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What the Global Reporting Initiative (GRI) is and what it is for The Global Reporting Initiative (GRI) is an independent, non‑profit international organization created in 1997 to develop a sustainability reporting framework that allows any organization to communicate, in a structured way, the impacts of its activities on the economy, people, and the environment. Today, the GRI Standards are the most widely used sustainability reporting standards in the world, with more than

Corporate sustainability has moved from the sidelines of the annual report to the core of governance, capital allocation, and commercial strategy for thousands of companies worldwide. Today, the once‑messy ESG “alphabet soup” is gradually evolving into an integrated reporting system, with clearly defined roles and growing convergence across frameworks. For companies operating in Brazil and across Latin America, this is no longer a distant conversation. Banks, investors, and g

Over the past two years, the corporate sustainability conversation has shifted away from “which report do we publish?” toward a simpler yet far more demanding question: which metrics genuinely align risk and business outcomes? Double materiality is where this shift becomes tangible. It stops being “just another European regulatory buzzword” and turns into a practical way to align Sustainability, Finance, Governance, and Supply Chain around the same KPIs. In a world where CSRD

The year 2026 kicked off with one loud priority for sustainability, finance, and governance teams in thousands of companies in Brazil and around the world. It is time to turn climate action and sustainability into structured, auditable financial information that is fully integrated into strategic decision-making. In Brazil, for instance, CVM Resolution 193 starts to bite in practice, requiring the use of global IFRS S1 and IFRS S2 standards and putting climate and sustainabi

From supply chain emissions to corporate execution, SMBs are the backbone of Scope 3 and hold the key to accelerating climate goals. For...

The 2025 edition of the Design for a Better World Award  marks the beginning of this collaboration, with event emissions fully...

From climate challenge to corporate strategy. The new era of corporate climate investment. Limiting global warming to 1.5°C is no longer...