Blog Grid EN – Page 9

RegulationJuly 4, 2022by Madhavan Nampoothiri

Assurance under US SEC Climate Reporting Rules & EU CSRD

Assurance is a very critical component of corporate financial reporting and enhances the credibility of the reported information. This article explores how assurance, both limited and reasonable, is extended to corporate sustainability reporting in the US and the EU. Corporate Sustainability reporting is no longer a “good-to-have” virtue signaling tool but a “must-have” regulatory requirement,...

Concepts & How ToJune 23, 2022by Madhavan Nampoothiri

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....

Regulation Sustainable FinanceJune 15, 2022by Sebastian Dürr

The EU Sustainable Finance Disclosures Regulation (SFDR)

European Union’s Sustainable Finance Disclosures Regulation (SFDR) Given the growing importance of sustainability and the increased commitments to achieving the objectives set under the Paris Climate Agreement and the UN Sustainable Developments Goals (SDGs), countries worldwide are enacting policies and regulations to facilitate private capital through the financial markets into firms that promote sustainability. Timely...

RegulationJune 15, 2022by Sebastian Dürr

What is the EU Taxonomy Regulation?

What is the EU Taxonomy Regulation? The EU Taxonomy Regulation is a critical component of the EU Green Deal, which aims to achieve the transition to a modern, resource-efficient and competitive economy. The initial requirements of the EU Taxonomy must be implemented as of January 1, 2022. In this blog post, we explore the questions:...

RegulationJune 15, 2022by Sebastian Dürr

ESG regulation – can the European and US perspectives converge?

Opinion | (E-)merging ESG regulation and standards – can the European and US perspectives converge? A significant criticism of ESG is often related to its lack of globally adopted standards and regulations. Prominent examples are the “alphabet soup” of ESG frameworks and the expectation for uniform regulation of ESG globally. Interestingly, while some ESG frameworks...

Concepts & How ToJune 8, 2022by Sebastian Dürr

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...

Carbon, Climate & Environment Concepts & How ToMay 25, 2022by Sebastian Dürr

Reporting on Scope 1, 2 and 3 GHG Emissions

Reporting on Scope 1, 2 and 3 GHG Emissions – Opportunities and Challenges for Corporations Why are GHG emissions critical for businesses and corporations? What are the opportunities of carbon accounting, and how can companies navigate their scope 1, 2 and 3 emissions landscape? In this blogpost we provide background on GHG emissions discuss the...

Concepts & How To Regulation Reporting & DisclosureMay 17, 2022by Sebastian Dürr

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...

RegulationNovember 16, 2021by Sebastian Dürr

The CSRD is Changing the Rules for Sustainability Reporting

Concepts & How To Reporting & DisclosureOctober 6, 2021by Sebastian Dürr

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. ...

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