Data & Disclosure

Draft law exempts CSRD preparers from reporting under Germany's supply chain act, while national standards body's sustainability expertise comes under fire by NGOs.

Climate risk metric has plenty of adherents, but has yet to be fully incorporated in investment decision-making, writes Louie Woodall.

Requests around additionality were toned down in the final guidance, which the regulator says is 'in principle compatible' with global guidance.

The latest developments in sustainable finance: Investors split on Disney board; Japan Exchange Group uses generative AI to analyse TCFD disclosures.

The latest developments in sustainable finance: BlackRock accused by Mississippi secretary of state of making 'fraudulent' statements about ESG and non-ESG funds; Brazil Central Bank considers adopting ISSB standards.

It comes as the standard setter is due to vote on its next steps in April, with recent meeting notes highlighting challenges in ranking future priorities.

Church Commissioners, Aviva Investors and Scottish Widows launch Investor Initiative on Human Rights Data, with MSCI, Sustainalytics and ISS among initial focus companies.

Aside from changing lending practices, research found little evidence of other climate-aligned outcomes.

Norway’s trillion-dollar sovereign wealth fund continues to call out deviations from the ISSB ‘global baseline’.

Signatories welcome streamlined reporting and planned focus on developing markets and policy, but stress importance of maintaining integrity.