All disclosure articles
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Analysis
What 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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News
UK 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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News
Asset 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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News
ISSB 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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News
Institutions 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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News
ESMA’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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News
CA100+ 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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News
ISSB 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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News
SEC 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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News
Companies 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
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News
Ethos reviews voting guidelines for sustainability and climate disclosures
Swiss listed companies will have to submit sustainability reports to shareholders vote from next year.
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News
Swiss government adds to climate disclosure guidelines for financial products
‘Climate Scores’ now include optional questions about products’ climate-related investment goals
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News
Impact Disclosure Taskforce created in bid to scale financing of UN SDGs
Guidance to be drafted with aim of helping corporates and sovereign entities provide disclosures helpful for accessing pools of capital
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News
Sustainability chiefs overwhelmed by plethora of ESG disclosures and platforms
Despite the number of executive-level CSOs appointed having almost tripled since 2016 (9%) to 28% in 2021, they are grappling with reporting and impact
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News
TNFD launches final disclosure recommendations
TNFD activities coincide with legislation on nature-related disclosures mooted in some countries
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News
Transaction cost analysis should push for further transparency, says Bfinance
Despite efforts from regulators to improve cost disclosure, Bfinance argues disclosure does not equal transparency
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News
PPF latest climate report shows focus on high-quality disclosure
The fund has been spending ‘considerable’ time gathering climate assessment for every asset class, says CIO
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News
Financial industry calls on UK government to show climate commitment
‘Long-term and consistent policy will help drive real investment into the UK economy,’ says chair of BT Pension Scheme
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News
EDHEC-Risk concerned about availability and quality of ESRS disclosures
the institute is also calling for industry efforts to standardise materiality assessments to reduce the cost and enhance the relevance of disclosures
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News
USS reduces carbon emission intensity by 21% but warns more needs to be done
‘The government and regulators have a huge part to play here, not least by ensuring a predictable, transparent, and stable regulatory environment,’ says Innes McKeand