Sustainable Investor
All posts tagged "MATERIALITY"
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Fund Solutions
ESG Prompts Top Asset Owners to Re-Think Governance
Adopting total portfolio approach has improved investment dynamism, according to Thinking Ahead Institute.
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Industry
Four-fifths of UK Asset Owners Meet New Stewardship Criteria
Third of total applicants fail to satisfy Financial Reporting Council’s stricter ESG-based standards.
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4.3KFeaturesFilling in the Blanks on UK SDRs
Timeline, scope, best practice ... questions around the prospective UK sustainable disclosure requirements remain ahead of COP26.
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EMEA
CSRD to Improve Investor Trust – EC’s Bassi
New European sustainable reporting regime aims to phase-in third-party verification and avoid concentration of business among top audit firms.
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EMEA
EU Sustainability Reporting Standards Expected Q3 2022
Commission to review standards every three years to ensure collaborative progress on international stage.
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Industry
VRF to be “Gravel Under the Road” to Harmonised Sustainability Reporting
IIRC, SASB merger formalised, but “foundational layer” for globally accepted standards remains elusive.
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Industry
Finance-First Double Materiality “Detrimental” to Performance
Alignment of EFRAG and GRI reporting frameworks needs to emphasise impact on sustainable development, according to white paper.
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EMEA
European Sustainability Reporting Standards Within 18 Months
EFRAG to work with existing standards-setters to develop collaborative framework.
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Americas
Under-Priced Physical Climate Risks Subject to Legal Correction
Legal action can work as a mechanism to scale adaptation finance, report finds.
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Industry
KPIs Skew ESG Scores Due to Materiality Divergence
Investors exposed to “gaps and inconsistencies” by relying on a small number of data providers.
