The CSRD will require disclosure from a double materiality perspective that includes how environmental, social and governance (ESG) risks and opportunities affect financial performance, as well as how the reporting entity affect people and the environment. The CSRD will ...
Global Reporting Initiative: Sustainability Reporting Standards (GRI Standards) (2021 Edition) Chairman of NOVOSENSE Microelectronics effectively executed by each department within their respective Hong Kong Exchanges and Clearing Limited: Environmental, Social and Governance Reporting Guide ESG-related responsibil...
Examples include designing architectures that enable transparent recording of accurate data, reporting, auditability, and effective risk mitigation. Also assisting in establishing data governance practices, implementing cybersecurity measures, and embedding privacy controls into systems. 示例包括设计能够透明地记录...
Different industries face unique ESG risks based on their operations, regulatory requirements and potential social impact. Understanding these industry-specific risks is essential for companies to develop effectiverisk managementstrategies that often must balance conflicting demands. The following is a look a...
risks by looking inward. At the same time, organizations are expected to look at the outward impacts of its decisions and operations on people and the environment. By applying the concept of double materiality, organizations can identify the impact from both a financial reporting and non-financial...
Understanding what’s important to your stakeholders is a key consideration that helps organizations determine which metrics, targets and risks are most relevant. It also helps companies prioritize their efforts. Businesses that are taking the lead on ESG have adopted a holistic approach that recognizes...
Our exclusive benchmarking exercise explores how companies incorporate strategy, materiality, metrics, targets and other factors into their ESG reporting. The gaps we identified go beyond compliance risks. Businesses that can’t answer questions from customers and investors about how they manage their ...
appropriate management structures and reporting lines should support the delivery of ESG commitments targets; there should be appropriate communication channels to ensure that the board is kept informed about ESG risks and opportunities; the company’s risk and compliance register should be periodically re...
been profitable. In the final blog in our ESG Risk series, we break down the “G” in “ESG” by identifying the main factors companies need to consider when assessing governance risks–and explain how Nexis® Solutions can cut through the noise to help surface and mitigate these risks. ...
Concerns exist that inadequate verification and reporting mechanisms may lead to reputational risks and undermine the credibility of ESG efforts. 漂绿和声誉风险:ESG目标和报告可能会受到“漂绿”的影响,即组织在没有实质性变化的情况下,通过误导或肤浅的做法来创造一种可持续发展的印象。令人担忧的是,不充分的...