Call for the ISSB to prioritize development of a thematic social-related disclosures standard

The key messages set out in this document are provided as a resource for organizations whose own views align with the proposition below, to draw upon in their responses to the ISSB as they see fit.
Comments by Shift on the Draft Report on Minimum Safeguards

Shift welcomes the publication of the Draft Report on Minimum Safeguards by the Platform on Sustainable Finance, and its call for feedback on the content and recommendations.
Comments by Shift on the ISSB Exposure Draft (General Requirements)

Shift welcomes the opportunity to contribute our perspective on the Exposure Draft published by the International Sustainability Standards Board (ISSB): IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
Comments by Shift on the ISSB Exposure Draft (Climate-Related Disclosures)

Shift welcomes the publication by the ISSB of a draft Climate standard for public consultation. Our organizational expertise is in the human dimensions of sustainability, including as they relate to climate change and climate change strategies.
Overarching Comments by Shift on the Draft European Sustainability Reporting Standards

Shift welcomes the publication of the first draft set of European Sustainability Reporting Standards and commends the European Financial Reporting Advisory Group on producing a rich and important set of draft standards in a short period of time.
Keynote address by John Ruggie at the Event “The “S” in ESG: Best Practices and the Way Forward?”

These remarks were originally delivered by Professor John Ruggie at the Event “The S in ESG: Best Practices and the Way Forward?“, on July 1, 2021. The event was co-organized by Shift, FrankBold and the Thomson Reuters Foundation.
Covid inequalities highlight the pressing need for social reporting

The pandemic has accentuated the important interconnections between our social and environmental systems, and the deep inequalities that exist across society.
Shift’s response to the European Commission’s Proposal for a Corporate Sustainability Reporting Directive

Shift – the leading center of expertise on the UN Guiding Principles on Business and Human Rights – welcomes the proposal by the European Commission to amend the Non-financial Reporting Directive…
Statement on recommendations by EFRAG to the European Commission on sustainability reporting standards and governance

Shift – the leading center of expertise on the UN Guiding Principles on Business and Human Rights – welcomes the report published this week by EFRAG following the mandate from the European Commission, that sets out recommendations for European sustainability reporting standards.
Shift Submission to the European Commission’s Consultation on EU Sustainable Corporate Governance

In February 2021, Shift submitted responses to the European Commission’s Consultation Proposal for an Initiative on Sustainable Corporate Governance.