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S&P hopes ESG-focused US mid- and small-cap indexes will drive reporting
19 February 2021S&P Dow Jones Indices (S&P DJI) hopes that the launch of small- and mid-cap indexes to its environmental, social and governance (ESG)-focused range will help drive greater sustainability reporting and action among these smaller firms
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TCFD could help companies deal with first mover risk when it comes to climate disclosure
03 March 2017The Financial Stability Board's Task Force for Climate-Related Financial Disclosures (TCFD) recommendation that companies should use scenario analyses in their reporting could reduce the competitive risks attached to revealing strategically sensitive data.