ESMA wants double materiality and SDGs on the IFRS Foundation’s sustainability agenda

The entire spectrum of the ESG space should be covered from the outset, says the regulator

The European Securities and Markets Authority (ESMA) is in favour of considering the UN Sustainable Developments Goals (SDGs) as an “underlying anchor” for the ESG standard-setting process the IFRS Foundation might start in the near future.

ESMA said it is important that corporate…

You must have a SUBSCRIPTION or FREE TRIAL to view this PAID content.

Already got a Subscription or Free Trial?

Login here.

Not got a Subscription or Free Trial?

Sign up for a Free Trial here to access this PAID content.

One Free Trial per user; if your Free Trial has expired, please email subs@responsible-investor.com.

Copyright © 2021 RGM.