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Showing 441 - 450 of 838 results for "material"

Accounting bodies develop guidelines for disclosing to SDGs

RACHEL ALEMBAKIS  |  FRIDAY, 5 JUN 2020  |  NEWS
... Climate-related Financial Disclosures (TCFD), the International Framework and the GRI standards to enhance "identification of material sustainable development risks and opportunities relevant to long term value creation for organisations and society." ...

Climate action by regulators deferred, not denied: MinterEllison

RACHEL ALEMBAKIS  |  FRIDAY, 22 MAY 2020  |  NEWS
... Assurance Standards Board "issued joint guidance stating that climate change-related assumptions have the potential to be a material accounting estimation variable, impacting on asset useful lives, fair valuation, impairments and provisions for bad and ...

ESG focus on climate change, income inequality: T. Rowe Price

RACHEL ALEMBAKIS  |  FRIDAY, 22 MAY 2020  |  NEWS
Climate change risks will impact virtually all of T. Rowe Price's portfolio holdings to various degrees, leading the global fund manager to factor climate change into analysts' evaluation. Maria Elena Drew, Director of Research, Responsible Investing ...

Four structural challenges for business to navigate post-lockdown: PGIM

RACHEL ALEMBAKIS  |  FRIDAY, 15 MAY 2020  |  NEWS
Global businesses must navigate four structural changes as economies emerge from the lockdown period of response to COVID-19, PGIM said. Shehriyar Antia, head of thematic research, PGIM. In new research, PGIM has identified a barbelling of global supply ...

U Ethical on resilience, engagement during COVID-19

RACHEL ALEMBAKIS  |  FRIDAY, 15 MAY 2020  |  NEWS
... feel there will be a period of reflection, and a focus on CSR, because we think that it is an increasingly significant material ESG risk," Laird said. "One thing we feel quite strongly about is that the climate movement doesn't lose too much momentum ...

Poor disclosure around labour hire workforce in listed companies: ACCR

RACHEL ALEMBAKIS  |  FRIDAY, 15 MAY 2020  |  NEWS
... than 40 percent of ASX100 listed companies in the mining, construction, and commercial cleaning sectors have made no material disclosure about their labour hire and/or contracting workforce in annual reporting documents, according to research from the ...

IFM Investors report carbon emission reduction in Australian infrastructure

RACHEL ALEMBAKIS  |  FRIDAY, 15 MAY 2020  |  NEWS
... assets," he said. "That was a really useful finding, by the way. [Scope 3 reporting] is on the horizon. We want to make it material, and we want to help move reductions. NSWSW Ports is a good example where they've started to look at rebates for shipping ...

Increased integration of ESG in securities lending: State Street Associates

RACHEL ALEMBAKIS  |  FRIDAY, 8 MAY 2020  |  NEWS
... ESG research into borrowing and lending arrangements, but it is unclear what impact short selling has on a company's material ESG performance in the long term, according to research from State Street Associates. Bridget Realmuto LaPerla, head of ESG ...

APRA creating and recruiting to fill role of head of climate risk

RACHEL ALEMBAKIS  |  FRIDAY, 8 MAY 2020  |  NEWS
... which he emphasised "[s]ome climate risks are distinctly 'financial' in nature. Many of these risks are foreseeable, material and actionable now. Climate risks also have potential system-wide implications that APRA and other regulators here and abroad ...

Identifying potential risks of COVID-19 and modern slavery in supply chain

RACHEL ALEMBAKIS  |  FRIDAY, 1 MAY 2020  |  NEWS
There is increasing concern that the impacts of COVID-19 will exacerbate conditions causing modern slavery in supply chains, opening up investor and business risk as well as questions about compliance with Modern Slavery Act reporting. Earlier this ...