The rapidly growing research landscape in finance, encompassing environmental, social, and governance (ESG) topics and associated Artificial Intelligence (
On 31 May 2024, EFRAG published the first three implementation guidance (IG) documents aimed at supporting entities that are preparing sustainability statements in accordance with the ESRS. The IG documents address: (i)the materiality assessment;(ii) the value chain; and (iii)a detailed list o...
Institutional investors are increasingly pushing their investee companies to address environmental, social and governance (ESG) issues—a phenomenon c
and the LR9.8.6R(8) of the Financial Conduct Authority's ('FCA') Listing Rules, and other applicable laws and regulations to choose what we measure and publicly report in this ESG review. Under the ESG Guide, 'materiality' is considered to be the threshold at which ESG issues become suff...
2. MATERIALITY The amended rules include a provision that allows a registrant to omit any of the specified disclosures if they are not material. Additionally, the rules list four safe-harbor fact patterns that allow a company to omit financial information and provide only narrative disclos...
The purpose of the model provisions has been to take the guesswork out of the documentation for ESG facilities, and the industry hopes that the parties will be helped to focus on materiality, impact and alignment with regulation, both across the investment process and up the financing structure...
Our purpose to build A Better Tomorrow™, by reducing the health impact of our business, while also driving excellence across ESG matters, is well-aligned to the attitudes and expectations of our stakeholders. Chief Sustainability Officer
Despite the two terms being used interchangeably, sustainability is rather focused on the impact humanity has on the planet and society while ESG frames the notion in terms of material risks posed by the environmental and social factors to businesses. In the management domain, the discussion is ...
Stock exchanges in sub-Saharan Africa: capturing intent towards ESG requirements About ACCA ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. We aim to offer business-relevant, first- choice qualifications to people of application, ability and ...
The first step is to recognize activities and issues that matter most to the company’s stakeholders and analyze how economic, social, and environmental impacts are perceived along the value chain. These preliminary activities are defined as “materiality assessments”, which are strategic business too...