All materiality articles
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NewsThe verdict on SBTi’s new standard for investors
The dust is beginning to settle on the Science-based Targets initiative’s (SBTi) new net zero standard for finance. Launched in July, the final 80-page version is the result of two public consultations and a pilot with 33 financial institutions.It sets out the rules for any financial institution that wants the ...
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NewsIASB forges ahead with climate, other uncertainties reporting examples
The board is expected to finalise the examples in October 2025
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NewsManagers looking for more leadership from asset owners, says PRI CEO
PRI working on project to ‘re-articulate the financial case for responsible investment’
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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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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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NewsEU advisers: allow estimates under green taxonomy
Major new report offers ways to cut regulation’s requirements by a third
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NewsIFRIC rejects call to review climate-related intangible assets
Instead, the committee concluded that existing International Financial Reporting Standards offer sufficient guidance for handling such expenditures
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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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NewsRailpen, PLSA, CIPD call on FTSE350 companies for better workforce reporting
The trio says there is a need for more consistency and transparency in workforce reporting
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AnalysisMateriality 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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NewsISSB vice-chair rules out changes to its sustainability rules
“We’re not in the market for collecting suggestions for amendments to brand new standards”, says Sue Lloyd
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NewsSwiss asset managers fail to assert impact-oriented stewardship strategies
Swiss asset managers rarely articulate publicly concrete expectations for companies they invest in, study shows
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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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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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NewsISSB releases draft definition of ‘sustainability’ for new reporting framework
The description is intended to provide important context for companies applying the board’s new standards and making materiality assessments
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Uncertainty for sustainable investing as CSRD legislation is adopted
The first available corporate reports are only expected from 2025 and the full scope for all applicable firms will only be in place from 2028 onwards
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NewsIOSCO working to endorse ISSB sustainability standards, chair hints
The ISSB is currently redeliberating its first two draft sustainability standards dealing with general disclosure requirements and climate reporting
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IASB calls time on pensions, fair value disclosure project
Instead, board members are to develop proposals in March 2021 exposure draft for use by the board when drafting disclosure requirements in future
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NewsISSB chair highlights pressures on new board, staff report positive response to draft standards
Respondents ‘strongly welcomed’ the push to consolidate multiple sustainability reporting standards and frameworks
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Trade group calls on EU to exempt pension funds, asset managers from CSRD
PensionsEurope also wants to see more consideration given to avoiding duplication as a result of overlaps between different reporting regimes
