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GRI 14 Mining Standard - Sustainability Focus - BATS Newsletter
In February, the Global Reporting Initiative (GRI) took a significant step forward in the realm of sustainable development with the launch of the GRI 14: Mining Sector Standard. This standard unveils the dual nature of the mining sector, one as a vital engine for economic growth and another as a source of critical sustainability challenges. As the backbone of various industries, providing indispensable raw materials, the mining sector's contribution to economic development is undeniable, especially for developing countries.
GRI 101 Biodiversity 2024 - Sustainability Focus - BATS Newsletter
Responding to this critical need, the Global Reporting Initiative (GRI) has evolved from GRI 304: Biodiversity 2016 to the pioneering GRI 101: Biodiversity 2024, set to transform reporting standards by 2026. This update marks a significant shift towards a more comprehensive disclosure of organizations' significant biodiversity impacts across their operations and value chains.
CCS and CCUS Technologies - Sustainability Focus - BATS Newsletter
In the ongoing battle against climate change, the spotlight is now firmly fixed on Carbon Capture and Storage (CCS) and Carbon Capture, Utilization, and Storage (CCUS) technologies. Discussed fervently at the 2023 UN Climate Change Conference (COP 28), these innovations have captured the imagination of stakeholders worldwide, offering a promising path towards a sustainable future.
Beyond Value Chain Mitigation (English Version) - BATS Newsletter
As the world evolves, our challenges toward climate change also rises. This causes business worldwide to be under increasing pressure to reduce their emission and their broader environmental impact. There is a rising demand from consumers, investors, regulators, and other relevant stakeholder for companies to be accountable for its entire impact. Emission caused by business are divided into three categories based on the GHG Protocol, Scope 1 for its direct emission, Scope 2 for its indirect emission, and Scope 3 for its value chain emission (from sourcing raw materials until product disposal)
Greenhouse Gas and Climate Change - ISO 14064 VS GHG Protoco (English Version) - Sustainability Focus - BATS Newsletter
Greenhouse gases consist of seven types that affect our lives in various ways. These gasses are CO2 (carbon dioxide), SF6 (sulfur hexafluoride), CH4 (methane), N2O (dinitrogen monoxide), HFCs (hydrofluorocarbon), PCFs (perfluorocarbon), and NF3 (nitrogen trifluoride). Both natural and human-made, these gases accumulate in Earth's atmosphere, creating the greenhouse effect.
Taksonomi Hijau Indonesia -Sustainability Focus - BATS Newsletter
The Indonesian Green Taxonomy (THI) is a classification of economic activities that support Indonesia's Sustainable Development Goals and efforts by the Financial Services Authority (OJK) to align Indonesia's financial sector with sustainability goals and increase sustainable capital allocation and financing in supporting the achievement of Indonesia's Net Zero Emissions (NZE) target.
Introducing IFRS Sustainability Standards - BATS Newsletter
In March 2022, the ISSB released initial exposure drafts for IFRS S1 “General Requirements for Sustainability-Related Financial Disclosures” and IFRS S2 “Climate-Related Disclosures.” Subsequently, on June 26, 2023, the ISSB formally issued sustainability disclosure standards S1 and S2 (ISSB Standards). These standards are designed to help users of financial statements evaluate an entity’s treatment of sustainability risks and opportunities over the short, medium and long term.
IDENTIFYING WHAT MATTERS MATERIALITY IN SUSTAINABILITY ASSURANCE - AEI x BATS
Materiality is a concept that originated in English common law during the 1800s. Over the years, the concept has evolved and entered the fields of accounting and law. Traditionally, materiality has been defined in the context of financial reporting as the importance of information that, if omitted or misstated, would influence the economic decisions of users relying on the financial statements. When the concept of materiality extends to the realm of sustainability, it significantly changes the way companies approach and define their sustainability practices.
International Sustainability Assurance Policy
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Aa1000 Accountability Principles 2018
AA1000-AccountAbility-Principles-2018.pdf
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Aa1000 Assurance Standard English
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Iaasb International Standard On Sustainability Assurance Issa 5000
IAASB-International-Standard-on-Sustainability-Assurance-ISSA-5000.pdf
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04 July 2025
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Iso 14064 3 2019 (1)
ISO-14064-3-2019 (1).pdf
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04 July 2025
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