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Showing 81 - 90 of 170 results for "materiality"

J.P. Morgan Asset Management developing ESG scoring framework

RACHEL ALEMBAKIS  |  FRIDAY, 28 FEB 2020  |  NEWS
... 100+. The global fund manager is also developing an ESG scoring framework that will utilise in-house research on the materiality of ESG factors, data science and artificial intelligence. A launch date for the system has not been established, but it will ...

SSGA to vote against ASX100, global ESG laggards

RACHEL ALEMBAKIS  |  THURSDAY, 30 JAN 2020  |  NEWS
... reporting against their framework is very encouraging as well." SSGA's proprietary R factor is built utilising SASB's materiality framework, Colton said. "The environmental and social component is built solely on SASB's framework," Colton said. "We want ...

Directors urged to exercise legal duties over climate risk as context evolves

RACHEL ALEMBAKIS  |  FRIDAY, 13 DEC 2019  |  NEWS
... scenario testing to the 2 degree scenario, they needed to lop off EUR4.8 billion from the values of their reserves. The materiality calculations have significantly changed." Given the swift evolution of consideration of climate risk in the last five ...

ASIC critiques management of non-financial risk in governance review

RACHEL ALEMBAKIS  |  FRIDAY, 4 OCT 2019  |  NEWS
... Auditing & Assurance Standards Board (AuASB) on the integration of climate change-related risks into financial statement materiality considerations has intensified the soft law around the disclosure of climate change risks by Australian companies. In ...

Sustainable practices can yield sustainable profits: Calvert

RACHEL ALEMBAKIS  |  FRIDAY, 4 OCT 2019  |  NEWS
... and sustainability practices," according to the report. The other variable that drove convergence was environmental materiality and social materiality. "We saw increased convergence on a variety of environmental issues," Matusewicz said. "As these factors ...

Companies increase ESG reporting, but "glaring gaps" remain: ACSI

RACHEL ALEMBAKIS  |  FRIDAY, 9 AUG 2019  |  NEWS
... rules should perforce include information on fatalities. "Continuous disclosure and listing rules go to financial materiality, but it's time to be question whether they need to be limited to financial materiality," she said. "Deaths in an organisation ...

AASB, AuASB statement raises stakes on disclosure of climate-related risk

RACHEL ALEMBAKIS  |  FRIDAY, 29 MAR 2019  |  NEWS
... Auditing & Assurance Standards Board (AuASB) on the integration of climate change-related risks into financial statement materiality considerations has intensified the soft law around the disclosure of climate change risks by Australian companies. Sarah ...

IOSCO releases statement on ESG-related disclosures

RACHEL ALEMBAKIS  |  FRIDAY, 25 JAN 2019  |  NEWS
... example and among other reasons, on the disclosure frameworks used, the disclosure requirements and definitions of materiality imposed by jurisdictions, or the materiality of specific ESG matters to a particular issuer." IOSCO name-checked a variety ...

SASB Foundation appoints Marc Siegel to SASB Board

RACHEL ALEMBAKIS  |  FRIDAY, 18 JAN 2019  |  NEWS
... The SASB standards feature "industry-specific design, emphasis on communicating to investors, and focus on financial materiality, a universal concept important for investors and businesses," SASB said.

A4S to address sustainability, disclosure at World Congress of Accountants

RACHEL ALEMBAKIS  |  TUESDAY, 16 OCT 2018  |  NEWS
... around climate change risk and mitigation and sustainability issues more generally. "That appreciation of the financial materiality that these issues have are starting to already present, the need for leadership, the need for action, and it's been a ...