Respondents to a call for evidence on non-financial reporting flag importance of double materiality, though references to nature are scant.
Morningstar’s Voice of the Asset Owner Survey spotlights the need for better ESG data and tools, with investors “concerned” about quality.
Finance Watch prioritises transparency and clarity in recommendations to the European Commission, after consultation highlights “significant biases”.
Investors are increasingly recognising the need for biodiversity and nature-related data, even as still nascent information streams prove difficult to navigate.
Alison Hirsh, Chief Strategy Officer and Assistant NYC Comptroller for Pensions, explains why companies must give workers “a voice on the job” to...
Engagement policies will be further refined once Global Biodiversity Framework, TNFD are finalised, according to Morningstar.
Following MEP backing for CSRD, disclosure requirements for the largest companies will go live from 2024.
Current approach may result in less decision-useful information to investors, standards setter warns.
Double materiality-based standards designed to underpin Corporate Sustainability Reporting Directive.
New framework aims to broaden sustainability reporting and embrace double materiality but faces long path to law.
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