Last March, the Securities and Exchange Commission (SEC) announced new environmental, social, and governance (ESG)disclosure requirements for companies. Under these new rules, public companies must enhance and standardize climate-related disclosures. Additional climate risk disclosures, such as the impact...
Accordingly, whether by legislation, SEC action or a combination of the two, we expect to see additional ESG reporting requirements for public companies. UYGHUR LABOR IN SUPPLY CHAINS Uyghur Forced Labor Prevention Act The Uyghur Forced Labor Prevention Act would establish a presumption...
The election also casts uncertainty over potential revisions to human capital management (HCM) disclosure requirements for public companies. SEC Chair Gensler had advocated for more quantitative and consistent HCM disclosures, and HCM disclosure rulemaking was included as part of the agency’...
In recent years, the concept of “ESG” has emerged as a critical priority for companies and their stakeholders. The importance of ESG for Australian companies has been driven by such as investors, laws, regulators, society and local communities, and businesses themselves. What “ESG” means for...
According toWim Bartels, Senior partner, Europe Lead Sustainability at Deloitte, to fully respond to CSRD, companies need to consider “how implementing requirements extends beyond the immediate compliance exercise and will drive broader changes to strategy, governance, operations and data”. ...
Companies may have options in their approach to fulfilling CSRD reporting requirements. We share insights on how to determine the best reporting approach. US In the loop ESG podcasts ESG library An error occurred, please try again. PwC Global proposed updates to the GHG Protocol's standards ...
2022.The U.S. Securities and Exchange Commission similarly proposed rules amendments with more detailed disclosure and reporting requirements for investment funds that use ESG criteria. The CDSB and the SASB standards were consolidated into the IFRS Foundation, which plans to create a unified set of...
investors do not trust companies to achieve their stated sustainability, ESG, or diversity, equity, and inclusion (DEI) commitments.16 2. ESG is not feasible because it is intrinsically too difficult A second critique of ESG is that, beyond meeting the technical requirements of each of the E,...
How to prepare and position ESG disclosures to meet requirements from investors, policymakers, customers, and rating agencies Who should take ESG courses? The ESG course topics are perfect for investment professionals, management consultants, and financial analysts of all types, as ESG is increasingly...
climate-related reporting standards are aligned to the pillars of theTask Force on Climate-Related Financial Disclosures (TCFD). But 59% of companies in our analysis don’t mention the TCFD or its principles in their disclosures, leaving them potentially unready for mandatory reporting...