ISSB standards to include Scope 3 emissions
Companies will need to disclose on Scope 1, 2 and 3 from next year
double materiality
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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
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Intentionality scores are good hunting ground for ESG investors
Tim Cockerill says CISL’s framework broadens the pool for ESG investment
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JP Morgan adds double materiality ESG data service
The firm developed the new capability with data company Datamaran