All posts tagged "MATERIALITY"
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836IndustryManagers Laying Groundwork on Biodiversity
Engagement policies will be further refined once Global Biodiversity Framework, TNFD are finalised, according to Morningstar.
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1.2KEuropeEU 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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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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Europe
EFRAG Consults on European Sustainability Reporting Standards
Double materiality-based standards designed to underpin Corporate Sustainability Reporting Directive.
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10.7KEuropeUK Sustainability Disclosure Requirements
New framework aims to broaden sustainability reporting and embrace double materiality but faces long path to law.
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2.9KCop26 PerspectivesMaterial Risks to ISSB’s Global Ambition
Launched at COP26, the success of the International Sustainability Standards Board’s climate-first approach may depend on extending beyond enterprise value.
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Fund Solutions
Securities Lending Associations Publish Best Practice Voting Guide
The new guide is the first publication of a new working group formed by five securities lending associations, including ISLA and PASLA.
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Cop26
ISSB Offers “Baseline” for Global Sustainability Reporting
Focus on enterprise value means continued divergence from European standards.
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Commentary
ICYMI, the UK has Left it Late
It’s hard to demonstrate climate leadership if you fill in the gaps at the last minute.
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5.6KFeaturesStepping from Enterprise Value to Double Materiality
Policymakers and voluntary frameworks view sustainability reporting through different lenses, but asset owners are pursuing greater visibility.
