Insights

Read about the latest insights on ESG in our blog section.
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ESG Ratings – A Primer

ESG Ratings are the bedrock of sustainable investing. ESG Ratings or Scores are used not only by investors but also by other stakeholders to assess the Corporate Sustainability Performance(CSP) of the rated firms. But unlike corporate credit ratings which are highly correlated among different providers, ESG ratings are not homogenous and come in different forms....

The concept of “Double Materiality” in sustainability reporting

“Double Materiality” – What does “double materiality” mean for sustainability reporting? The concept of “double materiality” is a central element of future corporate sustainability reporting in the European Union. The Corporate Sustainability Reporting Directive (CSRD) will replace the current Non-Financial Reporting Directive (NFRD) in Europe. As per the mandate of the CSRD, sustainability reporting is...

The future European Sustainability Reporting Standard (ESRS)

First insights: The future European Sustainability Reporting Standard (ESRS) and the Corporate Sustainability Reporting Directive (CSRD) With the introduction of the Corporate Sustainability Reporting Directive (CSRD), uniform disclosure requirements will apply to those companies in the European Union that fall under the regulations of this directive. The CSRD will replace the previously applicable Non-Financial Reporting...

ESG ratings, inhouse ESG reporting, EU Disclosure Regulations

ESG ratings, ESG reporting and EU Mandatory Disclosure Regulations – Companies are facing the 3 Rs The ESG landscape companies are operating in is changing. This article looks at the impact emerging from third-party ESG-ratings, ESG reporting, regulatory changes made by the European Union, and the options corporations have to respond to the 3 Rs.  ...

Take advantage of ESG – Know about ESG Standards and Reporting

Take advantage of ESG – Know more about ESG Standards, Frameworks, Guidelines and Reporting ESG Standards and ESG Reporting can be confusing topics. Is it about disclosure? What is the difference between ESG reporting and ESG scores? What are the standards available, and what standard will fit best? Finally, is there a universally accepted standard...