Number of global companies reporting on sustainability rises above 70%
GRI usage has risen by three percentage points compared to 2022
double materiality
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Two-thirds of asset owners say ESG materiality has increased across markets and factors
Morningstar’s latest asset owner survey also shows that fiduciary duty continues to be driven by financial materiality
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Companies are failing to ensure their readiness for integrated climate reporting
Compliance and Scope 3 emissions measurement are the top concerns
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Two-thirds of companies ‘very confident’ about reporting in line with CSRD
PwC report said CSRD will unearth the companies leading on sustainability
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Is double materiality decoupling?
The practical implementation of double materiality is fraught with tensions and uncertainty, writes Andrew Parry
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Lack of joined-up thinking on EU sustainability disclosures
Rushing out regulation has caused conflicts and the need to rework procedures
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To ISSB or not to be
With room for divergence, will the ambitions of the first two IFRS standards fall flat?
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Are US asset managers prepared for EU sustainability reporting?
More than 3,000 US companies fall within the scope of CSRD
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Fed governor claims climate change does not pose serious financial risk
Christopher Waller says climate risk is not ‘material enough’ to effect overall US economy
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Will the industry lean into honest performance reporting – warts and all?
Comprehensive reporting needs to focus on double, and context-based, materiality
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Scientists need place at sustainable finance table
Haste to find fastest and best biodiversity data leading to risk of unintended greenwashing
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ISSB standards to include Scope 3 emissions
Companies will need to disclose on Scope 1, 2 and 3 from next year