Archive

"We need less input base disclosures on social metrics" Aegon UK head of RI says

Hilkka Komulainen advocates for more evidenced-based disclosures

Direction of travel on sustainability reporting clear, though puzzle still being pieced together

Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG

EFRAG SRB approves ESRS/TNFD mapping

Mapping document shows consistency in definitions, concepts and disclosures, but TNFD requires more specificity and granularity than the environmental ESRS

HM treasury publish responses to TCFD consultation

Reporting under the US climate disclosure rule

And how it compares to reporting under the ISSB standards and California's legislation

ICAEW guide on climate reporting in UK public sector

Wolters Kluwer guide on ESG reporting frameworks

Singapore sets out climate reporting requirements

Subsidiaries of parent reporting under ISSB or ESRS get exemption, and temporary exemption for GRI and TCFD users

China proposes double materiality ESG reporting framework

No reference ISSB standards but proposed guidelines draw on "foreign disclosure systems" and best practice

Baxter releases 2022 TCFD report