mandatory technical disclosure requirements, whilst not identical, are mostly similar in substance with similar objectives. Other aspects of disclosure, such as best practices on climate-related and ESG disclosure, have their unique differences.
How to report on ESG Is ESG reporting mandatory? An ESG report is created by analyzing corporate environmental, social, and governance (ESG) to measure the impact of an organization’s policies and procedures in the areas of the environment, social, and governance, which may impact their brand...
4 minutes Let's explore what EDGAR Next is all about. Optimizing Your ESG Reporting Process with Carlsberg, Deloitte & Workiva One report, one platform: Repsol demonstrates the Workiva platform’s unique ability to support multiple teams across multiple departments....
支持强制采用(mandatory use),包含可比性、可强制执行、可鉴证三大要素 ISSB推出的ISDS与以往业内熟悉的TCFD Recommendation、GRI准则、GRESB准则以及SASB准则存在区别,其中一个最大的差异便是,尽管ISDS鼓励自愿使用(voluntary use),但最终目的是支持强制使用(mandatory use)。以下分享强制使用(mandatory use...
Double materiality is a key part of the European Sustainability Reporting Standards & will be required by many companies due to the CSRD.
We take a look at what the TCFD is and why the TCFD’s recommendations are becoming increasingly important.
Last year, Mark Carney floated the idea of making TCFD reporting mandatory if companies aren't willing to step up. New Zealand started consulting on a mandatory regime less than a month later. The United Kingdom, Australia, Canada, France, Japan and the EU are not far behind, while PRI ...
(TCFD, SASB, CDSB, and others). Corporates feeling the pressure of reporting to multiple frameworks can look to this alignment with some degree of relief. However, once IFRS S1 and S2 become mandatory, depending on the jurisdiction, companies may find preparation requires significant resources ...
The release of the IFRS standards demonstrates a trend towards reporting framework consolidation and the intersection of climate risk and financial performance. Whether or not your organization is already disclosing to SASB, or uses other climate-risk assessment frameworks like TCFD, you may still be...
ESG strategy formulation and ESG rating enhancement. She is the principal author of the KPMG publication “Climate Change Reporting: Imminent, Challenging & Mandatory – The Opening Moves”, which discusses the key challenges that companies may face in adopting International Sustainability Standards B...