The article focuses on the board's role in overseeing the dynamic materiality of ESG risks. It discusses the challenges posed by ESG risks, such as climate change, and the impact on companies' financial performance, cost of capital, and reputation. It emphasizes the need for ...
The Fund aims to maximise the return on your investment through a combination of capital growth and income on the Fund’s assets and invest in a manner consistent with the principles of environmental, social and governance (ESG) investing. The Fund invests globally at least 70% of its total...
The Fund seeks to deliver long term capital growth with a low tolerance for capital loss and to invest in a manner consistent with the principles of environmental, social and governance (ESG) investing. The Fund invests globally in the full spectrum of permitted investments including equities, ...
MATERIALITY (Accounting)INVESTORSThe use of ESG ratings and scores has become ubiquitous in asset management, with 9 in 10 European fund managers in a recent survey using them to support their investment process. Meanwhile, these tools have come under sustained criticism, with ...
3. Methodology: our assessment includes but is not limited to consideration of the third-party providers methodologies employed, including considering the collection and calculation approaches, alignment to industry or regulatory standards or frameworks, materiality thresholds and their approach to data gaps...
may also be used to assess a company where there is no third-party vendor data or where an analyst determines that the data is inaccurate or that there is a more appropriate materiality metric than revenue for identifying a company’s contribution such as capital expenditure or recycled inputs...
3. Methodology: our assessment includes but is not limited to consideration of the third-party providers methodologies employed, including considering the collection and calculation approaches, alignment to industry or regulatory standards or frameworks, materiality thresholds and their approach to data gaps...
3. Methodology: our assessment includes but is not limited to consideration of the third-party providers methodologies employed, including considering the collection and calculation approaches, alignment to industry or regulatory standards or frameworks, materiality thresholds and their approach to data gaps...
may also be used to assess a company where there is no third-party vendor data or where an analyst determines that the data is inaccurate or that there is a more appropriate materiality metric than revenue for identifying a company’s contribution such as capital expenditure or recycled inputs...
3. Methodology: our assessment includes but is not limited to consideration of the third-party providers methodologies employed, including considering the collection and calculation approaches, alignment to industry or regulatory standards or frameworks, materiality thresholds and their approach to data gaps...