摘要:微软宣布推出“ESG报告项目”(Project ESG Reporting),这是一款新工具,旨在帮助企业创建、审查和批准跨多个标准和框架的环境、社会和公司治理报告。 日前,微软宣布推出“ESG报告项目”(Project ESG Reporting),这是一款新工具,旨在帮助企...
关于可持续发展的信息披露,之前欧洲就有NFRD(Non Financial Reporting Directive),CSRD可以理解为NFRD的升级版,因为其涵盖面更广,要求更高。对于大企业而言,reporting year 2023年会是CSRD in scope的第一年,也就是说,2024年我们会看到第一批按照CSRD要求披露的年报。CSRD要求大企业首先披露可持续发展相关的信息(符合...
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Purpose: The paper aims to explore how financial and ESG reporting have changed under the influence of rising economic and business uncertainty and how these changes may influence corporate accountability. Methodology/approach: The main research method is the extensive literature review. For...
Although ESG metrics are generally not part of mandatory financial reporting, there is no doubt that more and more companies are disclosing ESG in their annual reports or standalone sustainability reports.The exchange's disclosure guidelines are easily available online.This article is a popular science...
Financial institutions are expected to integrate ESG issues and sustainability into their corporate strategy, philosophy and reporting.
ESG Financial Reporting Resources Additional Resources Additional ESG guidance: ESG Reporting Accounting and Advisory Services Deloitte Insights: Climate & Sustainability SEC Responses to Climate and ESG Risks and Opportunities World Economic Forum Whitepaper on Sustainable Value Creation iGAAP in Focus ...
例如，在ESG信息在欧洲国家被要求强制披露后，股票交易买卖价差能够减少8.4%，与之恰成对照的是，国际财务报告准则（International Financial Reporting Standards，IFRS）在欧洲国家实行后，其股票的买卖差价反而增加了接近17%。此外，该研究还表明，政府机构的强制性披露要求对市场流动性的改善比股票交易所的强制性披露...
2014年,欧盟委员会立法要求对ESG信息进行强制性披露,发布《非财务报告指令》 1 (Non-financial Reporting Directive),规定在欧盟超过500名雇员的大型企业必须披露指定ESG信息,由此多数公司债发行人需按此披露ESG信息。近几年,欧盟陆续发布了多份法律文件,形成了ESG信息披露的法律支柱。2020年生效的《欧盟分类目录》(EU...
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