All posts tagged "DOUBLE MATERIALITY"
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452CommentaryInvesting Beyond ESG
Investors must now apply a double materiality perspective to their sustainable investment process to ensure real economy impacts, according to Louis Bromfield,...
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607IndustryISSB’s Enterprise Value Lens a “Natural” Fit for Investors – NBIM
The ISSB’s promises of additional guidance and support were welcomed at the IFRS Sustainability Symposium.
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1.6KFeaturesImpact Without Boundaries
The opportunities to drive positive social and/or environmental outcomes seem endless, but is harmonisation welcome or even possible?
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1.2KIndustryISSB “Straying” from Core Purpose with Scope 3 Inclusion
Despite investors calling for disclosure of all emissions, there are concerns the board is reaching beyond its remit.
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1.5KEMEAEU 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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1.4KFeaturesDon’t be Afraid to Get Your Hands Dirty
Transition finance isn’t easy, but investors, industry bodies and governments are preparing the ground.
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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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2.6KExplainerCan Sustainability Standards Minimise Friction and Divergence?
Asset owners have welcomed draft sustainability reporting standards from ISSB and EFRAG, but also identified some rough edges.
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EMEA
Member States Urged to Enforce 2024 Deadline for CSRD
Agreement on corporate sustainability disclosures paves way for ‘two-speed Europe’, investors warned.
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EMEA
Draft EU Sustainability Reporting Standards too Detailed – GRI
Current approach may result in less decision-useful information to investors, standards setter warns.
