All disclosure articles
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NewsWhat do the SFDR proposals mean for pension funds?
There is uncertainty about what pension funds will be allowed to say externally about sustainability-related investment strategies
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NewsViewpoint: The tragedy of the horizon, act II – from promise to peril
10 years on from Mark Carney’s seminal speech, Frédéric Ducoulombier, programme director at EDHEC Climate Institute, says a focus on disclosure stayed difficult but vital action from policymakers
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NewsShould investors worry about plans to cull corporate sustainability disclosures?
EU lawmakers meet today to discuss plans to further reduce the scope of CS3D and CSRD
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NewsISSB targets Scope 3 clarity in proposed IFRS S2 climate rule changes
‘It is the role of a responsible standard-setter to listen to market feedback from the earliest implementation stages,’ says ISSB vice chair Sue Lloyd
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NewsISSB research shows growing interest on human capital disclosure demands
The Board’s ongoing research has also revealed increased investor concern around workforce dynamics such as technological disruption and demographic shifts
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NewsSEC moves to ditch climate disclosure rules under Trump
The US regulator’s acting chair, Mark Uyeda, described the rules as ‘deeply flawed’
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NewsEU urged not to make ‘arbitrary’ cuts to sustainability disclosure rules
Nearly 100 NGOs, think tanks and membership bodies have written to Commission president Ursula von der Leyen
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NewsRailpen strengthens engagement and voting commitments for 2025
Railpen has strengthened voting policy on issues such as shareholder protection and audit quality for 2025 AGM season
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NewsEU should centralise ESG disclosures to cut costs for investors, says think tank
Think-tank Theia Finance Labs cites estimates that investors spend around €150,000 each year on public disclosures and €1m annually on broader reporting requirements
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NewsTNFD teams up with WWF to improve nature-related corporate disclosures
WWF publishes report with own recommendations for corporate nature target setting
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AnalysisWhat does the climate transition plan craze mean for pension funds?
Will the move to include net-zero strategies in disclosure rules help assess portfolio companies, and will pension funds be captured themselves?
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NewsUK pension schemes endorse call for policy shift to combat climate change
The call is endorsed by 35 pension schemes with assets totalling £84bn
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NewsAsset managers to face challenges implementing FCA’s SDR package
FCA publishes final rules on UK SDR and investment labels, while anti-greenwashing rule omes into force
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NewsISSB to issue feedback statement, urged to tread carefully on human rights
The ISSB will prioritise support for jurisdictions applying International Financial Reporting Standard S1 and IFRS S2
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NewsInstitutions call for adoption of ISSB-based disclosure rules by 2025
Other asset owners calling for a speedy adoption of the standards include the UN Joint Staff Pension Fund, Now:Pensions, Allianz and North East Scotland Pension Fund
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NewsESMA’s latest guidance expected to improve transparency, says Eurosif
The forum is urging the European Commission to adopt ESMA’s recommendations to modify the SFDR Regulatory Technical Standards published in December 2023
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NewsCA100+ drives reduction in corporate climate waffle, study finds
A high proportion of non-specific information – or ‘cheap talk’ – in climate commitments shows companies are not genuinely committed to significantly reducing greenhouse gas emissions
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NewsISSB to tackle biodiversity reporting, human capital disclosures
Chair Emmanuel Faber says the board’s focus remains on the informational needs of investors and the allocation of capital
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NewsSEC approves long-awaited climate disclosure rule
The SEC is expected to face legal challenges as it tries to finalise the rules
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NewsCompanies twice as likely to disclose impacts of their operations, says CDP
This year’s CDP Non-Disclosure Campaign was supported by 288 financial institutions, with nearly €26trn in total assets
