All posts tagged "MATERIALITY"

• Europe

  Draft EU Sustainability Reporting Standards too Detailed – GRI

  Current approach may result in less decision-useful information to investors, standards setter warns.

• Europe

  EFRAG Consults on European Sustainability Reporting Standards

  Double materiality-based standards designed to underpin Corporate Sustainability Reporting Directive.

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  Europe

  UK Sustainability Disclosure Requirements

  New framework aims to broaden sustainability reporting and embrace double materiality but faces long path to law.

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  Cop26 Perspectives

  Material 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.

• 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.

• Cop26

  ISSB Offers “Baseline” for Global Sustainability Reporting

  Focus on enterprise value means continued divergence from European standards.

• 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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  4.1K

  Features

  Stepping from Enterprise Value to Double Materiality

  Policymakers and voluntary frameworks view sustainability reporting through different lenses, but asset owners are pursuing greater visibility. 

• Cop26

  TCFD Updates Guidance and Outlines Path for Future Reporting

  Adoption of reporting framework bolstered by regulation and national commitments to mitigating climate risk, says status report.

• Europe

  GRI Puts Human Rights at Heart of New Standards

  Sustainability reporting body provides greater clarity on materiality, launches sector-specific standards, strengthens the governance disclosures.