Search Results | Showing 21 - 30 of 158 results for "materiality" |
| | | ... diverse client interests. The primary factors now impacting investment decisions include ESG considerations such as materiality to reduce security risk (26%), ability to drive positive returns (19%), governance concerns (19%), climate risk (15%), and ... |
| | | | ... demonstrate. The largest challenge facing investors and businesses is they're not sufficiently informed about the materiality of the impacts presented by climate change throughout their value chain. Combined with high costs of adaptation, obscure ... |
| | | | ... reporting requirements coming into force from January 2024. Companies must disclose sustainability from a "double materiality" perspective, providing third-party audited reports. European companies and non-EU companies with a large presence in the EU ... |
| | | | ... with the global sustainability standards of the International Sustainability Standards Board (ISSB) and the impact materiality approach used by the Global Reporting Initiative (GRI) and incorporated into the new European Sustainability Reporting Standards. ... |
| | | | ... accreditation showed both strengths and areas for improvement, Graham said. Five pillars were considered in MONEYME's materiality assessment - governance, environment, workers, community and customers, with sub-topics under each. "We have some areas ... |
| | | | ... to bridge the gap between the framework and the available data. Institutional investors are unable to fully assess materiality, exposure and responses to biodiversity and nature-related risks in portfolio companies particularly in relation to freshwater ... |
| | | | ... from DNV. "The broadness of the scope of the KPIs, which include emissions, social and biodiversity targets, and the materiality of these goals to the University's operations, show how SLLs can support issuers to achieve their ambitions," said CBA executive ... |
| | | | ... companies accurately communicate their ESG metrics to shareholders and society. Accountants contribute to defining materiality, developing metrics, setting targets, and establishing controls related to ESG. Their role in ESG reporting raises questions ... |
| | | | ... and as yet, relatively undefined from a standards perspective," he said. "Have businesses worked to understand the materiality of their emissions? The emissions in their value chain? Do they recognise that even though their own businesses may be relatively ... |
| | | | ... European Commission, have implemented similar requirements, including enshrining the important principle of double materiality in disclosure standards," Liddell said. "As a result, the government and APRA could look to this useful work when implementing ... |
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