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Showing 1 - 10 of 151 results for "materiality"

Historic data stymies climate risk pricing

ROSE MARY PETRASS  |  WEDNESDAY, 27 MAR 2024  |  NEWS
... effective consideration in day-to-day portfolio management. A desire to deliver climate change outcomes can have financial materiality and this requires a deeper level of analysis to ensure a client's intended outcomes are delivered." This risk consideration ...

Defunct fund pays greenwashing fine

RACHEL ALEMBAKIS  |  WEDNESDAY, 28 FEB 2024  |  NEWS
... impact that we can measure." According to the PDS issued by Melbourne Securities, the fund applied a "quantitative materiality" threshold based on a company's revenue as part of the negative screening process under which "if more than 5% and less than ...

Family businesses see ESG driving future: Grant Thornton

RACHEL ALEMBAKIS  |  THURSDAY, 22 FEB 2024  |  NEWS
... quite a lot in all those ES and G factors, so it's helping them articulate what they're already doing, doing a materiality assessment of what else the could be doing and what their stakeholders care about - their customers, investors, and the ...

Final text of EU ESG laws released

ROSE MARY PETRASS  |  MONDAY, 19 FEB 2024  |  NEWS
... text requires separate Environmental (E), Social (S) and Governance (G) ratings. The regulations include a double-materiality element: ESG ratings should disclose material financial risks and material impact on the environment and society. The avoid ...

China stock exchange rings in Year of the Dragon with ESG mandate

ROSE MARY PETRASS  |  FRIDAY, 16 FEB 2024  |  NEWS
The Chinese stock exchange will mandate a "double materiality" approach to sustainability reporting, covering governance, strategy, risk management, and metrics and targets. As the region celebrates the Lunar New Year, mainland China's three main stock ...

ASX companies boosting ESG staff, oversight: Perennial

RACHEL ALEMBAKIS  |  THURSDAY, 8 FEB 2024  |  NEWS
... these issues - it's a lot more focus around making sure ESG is about business resilience and profit opportunities and materiality, not just ESG for the sake of ESG but linking it back to financial materiality."

Australia climbs quickly on climate policy development

ROSE MARY PETRASS  |  MONDAY, 5 FEB 2024  |  NEWS
... with the pace of change, as the development of these laws, standards and regulations happen at breakneck speed. The materiality and immunity of directors and companies reporting climate-related financial disclosures is also of great concern." Climate-related ...

Hazardous chemicals a key challenge for investors

ROSE MARY PETRASS  |  FRIDAY, 2 FEB 2024  |  NEWS
... to compliance, and reputational risks especially for companies with closer proximity to end-customers. Depending on materiality, these are factors can harm profitability, cash flow, and leverage, according to AXA IM ESG analyst Mariana Villanueva. Pollution ...

ESG in 2024: key trends and legislative changes for the year ahead

ROSE MARY PETRASS  |  THURSDAY, 28 DEC 2023  |  NEWS
... publish the gender pay gap information of individual organisations with over 100 employees from 2024. European double materiality rollout will have a ripple-on effect for corporate teams, necessitating ESG integration from both a materiality standpoint ...

GRI and EFRAG partner on Interoperability Index

ROSE MARY PETRASS  |  MONDAY, 11 DEC 2023  |  NEWS
... illustrated by our joint Interoperability Index since reporting on impacts is foundational under the European double materiality approach."
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