All double materiality articles
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NewsMEPs reject Omnibus proposal in latest setback to CSRD, CS3D, Taxonomy revisions
Securing wider parliamentary backing remains the final step before political negotiations with the European Commission and Council can begin
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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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NewsTaskforce aims to standardise social impact disclosures for investors
The group is looking to help investors better assess the risks and opportunities associated with inequality and social factors
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NewsOmnibus: double materiality and taxonomy safe
Maria Albuquerque, commissioner for Financial Services and the Savings and Investments Union, says the EU Commission is trying to find ‘the right balance’
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NewsOmnibus plans: investors could be saved from future due diligence rules
Leaked documents circulated over the weekend also outline major cuts to CSRD and Taxonomy
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NewsICSWG sets out priorities to free trustees from regulatory burdens
Group’s first paper outlines three key actions to remove barriers to sustainable investing
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NewsBVI calls on Commission to exempt asset managers from sustainability reporting
Association is asking for clarification on how asset managers should treat assets invested on behalf of their clients, recommending sector-specific guidance
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NewsISSB reports progress in global sustainability reporting
More than 1,000 companies worldwide have reported on their sustainability impact using the ISSB norms
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NewsEthos backs consultations with shareholders opposing sustainability reports
Foundation calls on government to extend scope of corporate sustainability reporting law to all companies of public interest, regardless of size, total assets or turnover
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NewsOnly 11% of asset owners see ESG regulation as hindrance to sustainability
Investors happiest with jurisdictions that take a double materiality approach, according to FTSE survey
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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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NewsEFRAG, ISSB release joint guidance on sustainability reporting
The new document is designed to address complexities and reduce duplication in sustainability reporting
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NewsISSB OKs staff approach to materiality guidance, agenda planning criteria
The Board expects to conclude its agenda consultation process by mid-year
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NewsInvestors’ in-house ESG scores diverge more than providers’ ratings
There is just 30% correlation between the ESG scores that asset managers assign to their portfolio companies, compared with 50% for external ratings providers
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NewsMEPs mull double materiality requirements for ESG ratings reg
Final position will only be determined in late November
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Opinion PiecesViewpoint: A response to ISSB’s Faber’s ‘triple illusion’ criticism of double materiality
Frédéric Ducoulombier, of EDHEC-Risk Climate Impact Institute, says the ISSB chair straw-mans the positions of advocates of the EU ESRS’s double materiality
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NewsExperts ‘very concerned’ about EU row-back in proposed CSRD standards
Leaving entities free to choose which areas were material before disclosing ‘allows companies to leave out entire parts of the sustainability disclosures’, says Eurosif
