reporting | NordESG

Reporting & DisclosureNovember 22, 2024by Madhavan Nampoothiri

New ISO ESG Implementation Principles launched at the COP29

Opinion Regulation Reporting & DisclosureOctober 30, 2024by Madhavan Nampoothiri

Is there a need to dilute CSRD?

Carbon, Climate & Environment Reporting & DisclosureOctober 21, 2024by Madhavan Nampoothiri

Australia – Assurance of Climate-Related Financial Reporting

Regulation Reporting & DisclosureSeptember 22, 2022by Sebastian Dürr

ESRS Update – Public Consultation on the EFRAG Draft ESRS EDs

Carbon, Climate & Environment Regulation Sustainable FinanceAugust 11, 2022by Madhavan Nampoothiri

US SEC – ESG Disclosures for Investment Advisers and Companies

On May 25, 2022, the U.S. Securities and Exchange Commission (“SEC”) issued two ESG related proposals applicable to investment funds. The first proposal pertains to amendments to the Fund “Names Rule”, which adds new requirements for funds that consider ESG factors in their investment practices. The second proposal requires enhanced ESG disclosures by investment Advisers...

Concepts & How ToJuly 25, 2022by Madhavan Nampoothiri

Dynamic, Nested and Core Materialities – Materiality Madness?

In February 2022, the Global Reporting Initiative (GRI) published a paper titled “The materiality madness: why definitions matter”. GRI’s corporate sustainability reporting standards, based on the concept of double materiality, are the most widely used worldwide. GRI’s key message in the paper was simple – don’t complicate the idea of materiality. As GRI put it,...

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