Sustainable Investor
All posts tagged "FINANCIAL REPORTING"
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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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Cop26
UK Climate Reporting Legislation for Companies “Lacks Ambition”
Existing scope of companies falling under new requirements too narrow and TCFD alignment not close enough, says ClientEarth.
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News
UK DWP Guidance Encourages Alignment Between Pensions and Managers
Stewardship update “focusing trustee minds” and providing more transparency, says ShareAction.
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Asia-Pacific
New Zealand Passes Climate Reporting Legislation in World First
Mandatory climate disclosures will be required from early 2024, for annual reporting periods that start on or after 1 January 2023.
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9.2KFeaturesStepping from Enterprise Value to Double Materiality
Policymakers and voluntary frameworks view sustainability reporting through different lenses, but asset owners are pursuing greater visibility.
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Cop26
Transition Guidance is “Fundamentally Important” – FSA’s Ikeda
Increased alignment will improve quality of sustainability reporting, says IOSCO Chair.
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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.
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EMEA
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.
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Americas
SEC Issues Climate Reporting “Wake-Up Call” to US Firms
Division of Corporation Finance questions on materiality prove climate commitment of agency, says Jefferies.
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Industry
New Tools Needed to Tackle Biodiversity Risk
TNFD and CBD set to introduce standardised global nature-related reporting frameworks.
