Companies will have to issue emissions reports, subject to strict disclosure and verification requirements, used to determine allowances.
Stewardship team of major US asset manager says increased interaction is encouraging, but reporting frameworks remain confusing.
Willis Towers Watson sets out action plan, calls on asset owners to hold managers accountable
As governments, institutions and companies come to terms with understanding and tackling climate change, mandatory reporting of risks could well become the...
Financial reports must respond to investor demand for granular data on ESG risks
The metrics were developed with Deloitte, EY, KPMG and PwC in an open consultation process with corporates, investors, standard-setters, NGOs and international...
If approved by Parliament, the new comply-or-explain climate risk disclosure regime could come into effect in 2023 at the earliest.
The IFRS Foundation is proposed as the body that is “optimally positioned” to lead and coordinate the creation of a new sustainability...
A new IOSCO taskforce will work to identify commonalities across sustainability disclosure standards from across the world to develop principles-based guidelines.
The new Climate Guidance will help enhance reporting quality by addressing the lack of decision-useful material climate information for investors.
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