Corporate Sustainability: First Evidence on Materiality
This study by Harvard Business School Professor and GISR Technical Review Committee member George Serafeim and his colleagues Mozaffar Khan and Aaron Yoon links sector-specific material sustainability indicators to portfolio stock return. Using SASB indicators, the study concludes that firms with good performance on material sustainability issues significantly outperform firms with poor performance on these issues.
Sustainability Principles Mapping
This document maps the 12 GISR Principles onto principles found in other sustainability standards and frameworks, including GRI G4, IIRC, SASB, ARISTA, PRI, and the UN Global Compact. These sources informed the development of GISR’s Component 1: Principles.
GISR Standard Public Consultation Process – Component 1: Principles
A summary of public comments received during the consultation period of the Principles: Exposure Draft and Beta Versions.