All posts tagged "DOUBLE MATERIALITY"

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  794

  Europe

  EU Firms Face Streamlined Sustainability Reporting Regime

  Following MEP backing for CSRD, disclosure requirements for the largest companies will go live from 2024. 

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  771

  Features

  Don’t be Afraid to Get Your Hands Dirty

  Transition finance isn’t easy, but investors, industry bodies and governments are preparing the ground. 

• Commentary

  Why the SEC’s Proposed Rules Won’t Bring the Change we Need

  Coleen Scott, Legal and Policy Associate, Inclusive Development International, calls for a fundamental reform of ESG ratings, indexes and investing apparatus.  

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  1.9K

  Explainer

  Can Sustainability Standards Minimise Friction and Divergence?

  Asset owners have welcomed draft sustainability reporting standards from ISSB and EFRAG, but also identified some rough edges. 

• Europe

  Member States Urged to Enforce 2024 Deadline for CSRD

  Agreement on corporate sustainability disclosures paves way for ‘two-speed Europe’, investors warned.

• Europe

  Draft EU Sustainability Reporting Standards too Detailed – GRI

  Current approach may result in less decision-useful information to investors, standards setter warns.

• 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”. 

• Europe

  EFRAG Consults on European Sustainability Reporting Standards

  Double materiality-based standards designed to underpin Corporate Sustainability Reporting Directive.

• 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.  

• 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.