All posts tagged "DOUBLE MATERIALITY"
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Europe
Draft EU Sustainability Reporting Standards too Detailed – GRI
Current approach may result in less decision-useful information to investors, standards setter warns.
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Fund Solutions
Impact Will Have its Place in ISSB Reporting – IOSCO Chair
UN SDGs’ 2030 deadline driving impact focus, but social measurement and reporting remain a “heavy lift”.
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Europe
EFRAG Consults on European Sustainability Reporting Standards
Double materiality-based standards designed to underpin Corporate Sustainability Reporting Directive.
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Fund Solutions
The Long and the Short of ESG Reporting Becoming “Urgent”
Asset owners, asset managers and hedge funds prioritise transparency in long-short portfolio ESG reporting, says MSCI.
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Industry
ISSB’s First Sustainability Reporting Standards Target Granularity
Feedback requested for general and climate-focused disclosure drafts, which will be finalised by end of 2022.
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Industry
TNFD Draft Offers Location-Specific Guidance on Biodiversity Risks
Multiple versions will be open to feedback over 18-month period ahead of finalisation in 2023.
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Commentary
Credible Reporting of Sustainability Impacts Benefits all Stakeholders
Ásthildur Hjaltadóttir, Chief Regional Officer, GRI, makes the case for a two-pillar reporting structure.
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Fund Solutions
ISSB Climate Standard Won’t Ignore Impact – IOSCO
Interoperability between reporting standards and across jurisdictions is key to establishing a global baseline, says Chair.
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Commentary
Investors Need Sustainable Development Thinking
Professor Carol A Adams of Durham University Business School calls for greater ambition by corporates and investors to address sustainable development including...
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2.9KFeaturesThe ESG Interview: Taking Alphabet Soup off the Menu
Incoming GRI CEO Eelco van der Enden says investors can rely on two reporting pillars to understand the complex relationships between companies, society...
