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What investors actually want from sustainability data

To account for the effects of a world in flux, more investors are pursuing strategies that consider relevant environmental, social and governance (ESG) factors, an approach known broadly as sustainable investing. In 2017 alone, assets managed through such an approach increased by 37 percent, according to Bloomberg. Despite the swell in interest, sustainable investing is by

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IASB does not plan standards on sustainability reporting

Hans Hoogervorst, chair of the International Accounting Standards Board (IASB), has indicated the board intends to play a role in developing climate-change related financial reporting, but will not move in to standard setting in this area, reports Pat Sweet He cautioned against exaggerated expectations for sustainability reporting as a catalyst for change in the absence

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European Commission is planning to update the Non-Binding Guidelines on Non-Financial Reporting

The Technical Expert Group on Sustainable Finance set up by the European Commission in July 2018 has published its first report on companies’ disclosure of climate-related information in January 2019.  ​ The adverse events associated with climate change cause damage to people and ecosystems, cost millions in damage, and disrupt business. And businesses have a large part in

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GRI promotes investor-business dialogue on ESG topics: new discussion paper available

GRI is presenting a new paper, A Closer Look at Water and GHG Emissions Disclosure, that looks into three areas of sustainability reporting:  Investor expectations, investor perception and reporting practice.  ​Climate change is one of, if not the most, pressing issues of our time. Action from the private sector, the largest source of global greenhouse gas

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Less than half of Europe’s biggest companies tracking impact of climate change in annual reports

Company management reports found lacking key environmental and climate information, with French and UK companies most in line with EU regulation. Only 44% of the largest European companies explain in their management reports how their business models are affected by climate change or environmental challenges, a new review of company reporting under the EU’s flagship

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TCFD and CDP in 2018: Are you ready?

CDP recently finalised its questionnaires for 2018 – and it’s all change. We’ve got several new sector-specific questionnaires, and the structure and question flow has changed. There’s also some new ‘forward-looking’ questions that won’t be all that easy to respond to without a good deal of thought and discussion. Much of this has to do