Nature-related reporting is a largely voluntary practice, but experts believe that it can confer a competitive advantage upon companies and investors.
As the death knell sounds for mandatory disclosure, European investors still want to avoid data shortfall.
Policy support for sustainability and governance is paving the way for greater corporate engagement, says Yvette Kwan, Executive Advisor at ASIFMA.
Industry engagement has been key to getting the classification framework this far, says Nicole Yazbek-Martin, who led the work at ASFI.
Senior Department for Business and Trade official stresses the need for international “comparability” on ESG reporting.
UK Technical Advisory Committee recommends three-year climate-first reporting timeline, but exercises caution on financed emissions disclosures.
A selection of the major stories impacting ESG investors, in five easy pieces.
ISSB expects SASB enhancements to reflect location-specific nature risks, acknowledges role for standard setters in data consistency.
EFRAG’s guidance will synthesise planning disclosure requirements, but EU must keep an eye on international cohesion.
There are now over 100 transition-labelled funds, but investors can’t yet be sure they will keep their promises.
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