Sustainable Investor
All posts tagged "DOUBLE MATERIALITY"
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3.6KEMEAUK Urged to Move Away from Single Materiality Mindset
Respondents to a call for evidence on non-financial reporting flag importance of double materiality, though references to nature are scant.
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4.0KEMEAEU Told to Call Time on Three-into-One ESG Ratings
Finance Watch prioritises transparency and clarity in recommendations to the European Commission, after consultation highlights “significant biases”.
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4.3KInterviewCollaboration and Reconciliation
Jason Mitchell, the new Chair of the UK Sustainable Investment and Finance Association, outlines the organisation’s role as a “convening space”, the...
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3.3KCommentaryInvesting Beyond ESG
Investors must now apply a double materiality perspective to their sustainable investment process to ensure real economy impacts, according to Louis Bromfield,...
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4.0KIndustryISSB’s Enterprise Value Lens a “Natural” Fit for Investors – NBIM
The ISSB’s promises of additional guidance and support were welcomed at the IFRS Sustainability Symposium.
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5.6KFeaturesImpact Without Boundaries
The opportunities to drive positive social and/or environmental outcomes seem endless, but is harmonisation welcome or even possible?
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4.5KIndustryISSB “Straying” from Core Purpose with Scope 3 Inclusion
Despite investors calling for disclosure of all emissions, there are concerns the board is reaching beyond its remit.
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4.7KEMEAEU 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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4.6KFeaturesDon’t be Afraid to Get Your Hands Dirty
Transition finance isn’t easy, but investors, industry bodies and governments are preparing the ground.
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Commentary
Why the SEC’s Proposed Rules Won’t Bring the Change we Need
Coleen Scott, Legal and Policy Associate, Inclusive Development International, calls for a fundamental reform of ESG ratings, indexes and investing apparatus.
