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
double 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
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Asset managers split in responses to ISSB drafts
Diverging responses to ISSB proposals on creating global baseline for climate reporting standards