All European sustainability reporting standards (ESRS) articles
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News
ATP hands portfolio companies own CSRD reporting wishlist
Danish pensions giant warns ‘over-reporting’ of new ESG rules could drown out the relevant data for the €92.9bn investor
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Analysis
Materiality emerges as a core concept
Jonathan Bailey highlights the importance of financial materiality in standard setting, particularly for topics like biodiversity and human capital
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News
ISSB, EU achieve high degree of interoperability in sustainability reporting
Sue Lloyd, ISSB chair, says that the ISSB, EFRAG and the European Commission ‘have collaborated to achieve a high degree of alignment’
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News
EC official dismisses concerns about CSRD materiality assessments
Sven Gentner was speaking on a panel at IPE’s recent Transition conference
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News
ATP tells portfolio firms it prefers fewer key CSRD data points
Danish pensions giant sends letter to investee companies giving guidance on the new EU green reporting it expects from them
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News
SASB standards update risks opening ‘Pandora’s Box’, ISSB chair warns
The chair of the International Sustainability Standards Board has warned the board risks opening a “Pandora’s Box” with its commitment to update the legacy Sustainability Accounting Standards Board’s (SASB) standards. Emmanuel Faber said: “We actually opened a Pandora’s Box […] by saying that we are now going to prioritise our ...
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News
CDP launches net zero disclosure platform to improve climate, nature reporting
The launch comes as financial institutions with a record €130trn in assets demand climate and nature data
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News
Markets not politics drive sustainability reporting, says ISSB chair Faber
Faber added: ‘The more these reporting systems are in place and used by finance, the less they will be challenged by the natural evolution of political consensus’
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News
EFRAG, 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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Special Report
New regulations tackle water insecurity
The new European Sustainability Reporting Standards’ E3 tackles the complex and diverse realm of water insecurity
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News
EU delay of sector-specific sustainability standards draws mixed reactions
The delay will reduce clarity for companies and hinder meaningful progress, says law firm Frank Bold
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News
French regulator publishes transition plan guide for companies
AMF says transition plans under the CSRD ‘hold great significance for investors and stakeholders’
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News
NBIM opines on ESRS implementation guides, sectors delay approved
NBIM says EFRAG materiality assessment implementation guide should further encourage use of SASB standards
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News
EU parliament writes two-year delay into ESG reporting rules
The decision to delay the implementation of the new standards was welcomed by Eurosif
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News
France is first country to transpose CSRD into national law
The Directive will replace the Non-Financial Reporting Directive, laying out much stricter expectations for companies reporting on environmental and social impacts
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News
GRI launches Sustainability Innovation Lab with IFRS Foundation support
New hub aims to support reporting using GRI standards and ISSB standards
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News
EFRAG and CDP join forces to boost uptake of European sustainability reporting standards
Collaboration aims to accelerate the implementation of ESRS and provide data to the market from next year
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News
ISSB close to finalising project to internalise legacy SASB standard
The changes to the standards have been overseen by a group of board advisers who expect to complete their work in time for the ISSB’s December meeting
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Special Report
Plenty left for EU sustainable finance policy to tackle
European policymakers have gone full throttle on sustainable finance over the past five years. Do they have the wherewithal to finish the job?
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News
Biodiversity funds deliver lower returns, says research
The recent explosion in interest around nature and biodiversity has prompted a surge in investor activity