FSA’s Satoshi Ikeda says corporate disclosures need to capture genuine progressive efforts towards achieving carbon net zero, not just point-in-time snapshots. Good...
Launched at COP26, the success of the International Sustainability Standards Board’s climate-first approach may depend on extending beyond enterprise value.
Climate-related reporting will become mandatory in Hong Kong by 2025.
Pascal Blanqué, Group Chief Investment Officer at Amundi, considers the alpha opportunities which may arise as ESG data gaps narrow.
Focus on enterprise value means continued divergence from European standards.
Lobbying efforts fuel delay to first Delegated Act, potentially holding up EU’s green regulatory timetable.
Sandy Peters, Head of Financial Reporting Policy at the CFA Institute, identifies common ground in the US debate on climate-related disclosures.
Tim Mohin, chief sustainability officer at Persefoni, explains why investors and issuers should expect the Securities and Exchange Commission to act decisively.
Timeline, scope, best practice ... questions around the prospective UK sustainable disclosure requirements remain ahead of COP26.
Global Reporting Initiative Chair Eric Hespenheide is optimistic on the future of sustainability reporting standards, despite differences and deadlines.
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