Elza Holmstedt Pell
Is the shift away from mandatory data points in Europe’s new sustainability reporting rules a compromise worth having? RI looks at what to expect from the first round of reports.
Further efforts to align with global standard setters also announced, while next steps will include guidance on transition planning and sector disclosures.
Leaked draft consultation questionnaire solicits views on transition and thematic fund categories as part of broader effort to improve the disclosure framework.
Market participants call for more clarity after EC says investors 'may assume' that data points reported as non-material by companies do not contribute to corresponding SFDR indicators.
European Commission confirms disclosures under new sustainability reporting rules will be subject to materiality assessments in text adopted on Monday.
Nathan Fabian talks to RI about the importance of investor collaboration and the need to be clearer about how different investors can navigate the road to net zero.
The EC’s long-awaited sustainability reporting rules proposal has moved away from mandatory reporting indicators and made some disclosures entirely voluntary.
All disclosure requirements expected to be subject to materiality assessments, in a major change from EFRAG’s proposal, according to sources.
The voluntary code is being developed 'pending potential future regulation'.
Long-awaited proposal follows last year’s public consultation, which saw majority backing for legislative intervention in the ESG ratings space.