Sustainable Investor
All posts tagged "NFRD"
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9.1KFeaturesStepping from Enterprise Value to Double Materiality
Policymakers and voluntary frameworks view sustainability reporting through different lenses, but asset owners are pursuing greater visibility.
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EMEA
Sustainability “Perceived as a Restraint” in EU Company Reporting
EFRAG report finds investors struggling to assess sustainability risks due to flaws in corporate reporting practices.
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EMEA
Europe’s Due Diligence Rules Key to Sustainability Reporting
Despite the delay, the EC’s Sustainable Corporate Governance initiative is unlikely to be “watered down”.
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Cop26 Essentials
EU Regulatory Update: Clarifications Ahead of COP26
After an avalanche of activity in H1 2021, institutional investors should expect no let-up as the Commission seeks to clarify ESG-related rules...
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5.9KEMEACharting the Course for a Social Taxonomy
The European Commission faces two possible paths for a taxonomy prioritising ‘S’ alongside ‘E’.
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EMEA
GRI and EFRAG to “Co-Construct” EU Sustainability Reporting Standards
ESRSs expected to be implemented before CSRD reporting requirements.
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Commentary
Disclosures under Taxonomy Regulation Article 8 Delegated Act
Ruth Knox, Senior Lawyer in the Environment & Climate Change practice at Linklaters, outlines the background to and requirements of the recently...
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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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EMEA
EU Taxonomy Timeline is Out of Order, Says EFAMA
Asset managers need more time to compile the relevant information from corporate disclosures.
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EMEA
UK TCFD Rules Should Align with EU’s CSRD – IIGCC
Investor group backs wider reach for UK corporate climate reporting, calls for disclosures to adhere to all 11 TCFD recommendations.
