Archive

  • IFRS unveils guide to materiality assessment for sustainability reports

    20 November 2024
  • COP29 finance day: Harmonisation initiatives the highlight of underwhelming day

    14 November 2024

    Multi-jurisdiction taxonomies and a push for harmonised transition plan rules stole the headlines, as finance proved a sticking point, Michael Hurley writes

  • Members network to push for 'global norms' on transition plans after TPT disbands

    04 November 2024

    A membership network is set for launch that will "support the development of global norms for transition plans", the Transition Plan Taskforce (TPT) revealed in a report marking the end of the taskforce.

  • World-first disclosure standards for public sector climate reporting unveiled

    01 November 2024

    World-first disclosure standards for public sector climate-related disclosures have been unveiled, which it is hoped could vastly improve data available to institutional investors in government debt.

  • ESG Data: 'Dream of common language will not be met without common translation'

    17 October 2024

    The dream of a "common language" on environmental, social and governance (ESG) reporting can only be achieved in practice if we accept the need for a "traveller's translation guide" for global investors as well, an Environmental Finance event has heard.

  • Global sustainable investment framework needed in next year, says AFD

    10 October 2024

    A global sustainable investment framework is needed within the next year, the Agence Française de Développement (AFD) has said, despite pushback that it is not feasible.

  • Amazon backs using SASB as basis for EU standards

    11 September 2024

    Retail giant Amazon and asset manager Capital Group have lent their support to calls for the EU to base its sector-specific sustainability reporting standards on those used in the IFRS S2 standards.

  • Cuts to UK Stewardship Code must not translate into reduced scrutiny, FRC told

    05 September 2024

    The removal of some reporting requirements under the UK Stewardship Code to reduce the reporting burden on signatories must not lead to weakened regulatory scrutiny of reporting, the Financial Reporting Council (FRC) has been told.

  • Build EU sector-specific standards on ISSB baseline, Faber says

    04 September 2024

    Delays to the introduction of EU sustainability reporting standards gives the bloc an opportunity to base its requirements on the IFRS S1 and S2 standards, the European Commission has heard.

  • Should investors be more worried about forever chemicals?

    03 September 2024

    Rory Sullivan and Fatima Husain consider the impact of so-called 'forever chemicals' and what investors can do to mitigate their impact on the environment.