Concepts & How ToJune 9, 2023by Sebastian Dürr
Insights
Read about the latest insights on ESG in our blog section.
Concepts & How ToAugust 2, 2022by Sebastian Dürr
From 0 to Double – How to conduct a Double Materiality Assessment
From Zero to Double Materiality – How to conduct a Double Materiality Assessment in 7+1 steps? We have already covered the concept of double materiality in several blog posts (see here, here and here). However, doing so has led to the question of how to conduct a double materiality assessment. In this final instalment of...
Reporting & DisclosureJuly 18, 2022by Madhavan Nampoothiri
Opinion: TCFD – The one ring to rule them all?
Once upon a time, not long ago, there were several rings, or frameworks, for reporting corporate social performance, or ESG performance. There was one for reporting on emissions (CDP), another one only for real estate (GRESB), one for sector-specific reporting (SASB) and several other general reporting frameworks (GRI, CDSB, IIRC, etc). Then in 2015, the...
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...
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