Understanding Impact Materiality: ESRS Reporting for Financial Institutions

This publication draws on Shift’s involvement in drafting the European Sustainability Reporting Standards, our expertise in the UNGPs, and our advisory work and research on banks’ approach to double materiality assessments (DMA).
Strengthening the S in ESG

Guardrails, Guidelines and Thematic Recommendations for designing better social indicators and metrics.
Putting the European Sustainability Reporting Standards into Practice

This series is for everyone and anyone tasked with putting the standards into practice – whether you’re working within a company, or advising one.
Launch of the revised GRI Universal Standards

On October 5, 2021 GRI launched their revised Universal Standards to help companies report on their impacts on the economy, planet and people…
Statement of Cooperation between EFRAG and Shift

EFRAG PTF-ESRS and Shift concluded a milestone Statement of Cooperation benefiting from Shift’s experience in the human rights domain in the development of draft European sustainability reporting standards.
The “S” in ESG: Best Practices and Way Forward?

On July 1, 2021, Shift, Frank Bold and the Thomson Reuters Foundation hosted a discussion to explore what’s needed for companies to better measure and report on their social risks and impact.
Setting Targets and Tracking Performance

This resource is part of a growing collection designed to help investors read and interpret corporate human rights disclosure. This specific resource focuses on excerpts from company reporting on setting targets and tracking performance.
Examples of Targeted Action

This resource is part of a growing collection designed to help investors read and interpret corporate human rights disclosure. This specific resource focuses on examples from companies of targeted action.
Taking Action on Systemic Human Rights Challenges

This resource is part of a growing collection designed to help investors read and interpret corporate human rights disclosure. This specific resource focuses on excerpts from company reporting on systemic human rights challenges.
Risk Identification

This resource is part of a growing collection designed to help investors read and interpret corporate human rights disclosure. This specific resource focuses on excerpts from company reporting risk identification