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Showing 21 - 30 of 152 results for "materiality"

University secures $450 million sustainability-linked loan

RACHEL ALEMBAKIS  |  THURSDAY, 20 JUL 2023  |  NEWS
... 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 ...

CPA's putting the 'S' in ESG: How does Canada compare?

ROSE MARY PETRASS  |  FRIDAY, 7 JUL 2023  |  NEWS
... 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 ...

Companies urged to address Scope 3 emissions

ROSE MARY PETRASS  |  THURSDAY, 8 JUN 2023  |  NEWS
... 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 ...

Treasury mandates APRA must consider climate risk in duties

RACHEL ALEMBAKIS  |  THURSDAY, 8 JUN 2023  |  NEWS
... 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 ...

Robeco defines key business sustainability impacts

RACHEL ALEMBAKIS  |  THURSDAY, 1 JUN 2023  |  NEWS
... identified climate change, biodiversity, social rights and ESG data quality as material issues that pose both financial materiality and impact materiality in their operations. Robeco has released its sustainability report, detailing its key sustainability ...

Could the anti-woke movement take hold in Australia?

ROSE MARY PETRASS  |  THURSDAY, 11 MAY 2023  |  NEWS
... ESG principals, the more they risk a backlash, panellists agreed. "Our framing has to be fiduciary responsibility, materiality, how we look at and price externalities. We need to make sure we speak to language of investments and ESG as a long-term value ...

Podcast: Capturing green returns - Mamadou-Abou Sarr

RACHEL ALEMBAKIS  |  THURSDAY, 11 MAY 2023  |  NEWS
... index strategy that aligns with the Your Future, Your Super performance test. The V-Square MSCI Global Equity ESG Materiality and Carbon Transition Indexed Strategy tracks the MSCI All Country World Index (ACWI) ex-Australia ESG Materiality and Carbon ...

COP15 success requires investor buy-in: Mirova

RACHEL ALEMBAKIS  |  THURSDAY, 8 DEC 2022  |  NEWS
... Zaouati said. "We started to look at first how can we measure it. If we look at the risk part, we need to look at the materiality/impact side." To that end, in 2020, Mirova, BNP Paribas Asset Management, AXA Investment Management and Sycamore Asset Management ...

ISSB to require Scope 3 emissions disclosure

RACHEL ALEMBAKIS  |  MONDAY, 24 OCT 2022  |  NEWS
... was not clearly understood, including removing the term 'enterprise value' from the objective and the assessment of materiality and removing the term 'significant' to describe which sustainability risks and opportunities to disclose." The ISSB also said ...

V-Square launches ESG index strategy

RACHEL ALEMBAKIS  |  THURSDAY, 4 AUG 2022  |  NEWS
... index strategy that aligns with the Your Future, Your Super performance test. The V-Square MSCI Global Equity ESG Materiality and Carbon Transition Indexed Strategy tracks the MSCI All Country World Index (ACWI) ex-Australia ESG Materiality and Carbon ...