Double materiality is an official requirement of the European Sustainability Reporting Standards (ESRS) that make up the ...

As a result, asset owners “must” conduct financial materiality assessments to comprehend the impact of potential climate scenarios on their portfolios, informing their investment strategies ...

A Zero Draft for the Conference states that disclosure legislation worldwide should be based on a double materiality approach. It emphasises that taking this approach would enhance oversight of risks ...

ESG investing, a subset of the broader term ... Here are a few of the major takeaways. Single materiality refers to the financial relevance of key measures and events and their relevance to ...

Of course, that does not mean that ESG equity funds can escape losing money when stocks are in correction territory. Nevertheless, this latest crisis has certainly demonstrated the greater ...

Carine Smith Ihenacho, Chief Governance and Compliance Officer, reaffirmed the fund's commitment to ESG being about long-term value creation and financial materiality. The fund maintains dialogues ...

For organisations seeking to keep up with the latest standards and expectations in sustainability reporting, understanding double materiality—a key ... you simplify your double materiality assessments ...

Over the past 18 months, the Environmental, Social, and Governance (ESG) agenda has suffered setbacks in corporate DEI programs, declining investment dollars, and the collapse of the Net-Zero ...