Investors must now apply a double materiality perspective to their sustainable investment process to ensure real economy impacts, according to Louis Bromfield,...
The ISSB’s promises of additional guidance and support were welcomed at the IFRS Sustainability Symposium.
The opportunities to drive positive social and/or environmental outcomes seem endless, but is harmonisation welcome or even possible?
Despite investors calling for disclosure of all emissions, there are concerns the board is reaching beyond its remit.
Following MEP backing for CSRD, disclosure requirements for the largest companies will go live from 2024.
Transition finance isn’t easy, but investors, industry bodies and governments are preparing the ground.
Coleen Scott, Legal and Policy Associate, Inclusive Development International, calls for a fundamental reform of ESG ratings, indexes and investing apparatus.
Asset owners have welcomed draft sustainability reporting standards from ISSB and EFRAG, but also identified some rough edges.
Agreement on corporate sustainability disclosures paves way for ‘two-speed Europe’, investors warned.
Current approach may result in less decision-useful information to investors, standards setter warns.
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