Tag: environmental
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European Sustainability Reporting Standards (ESRS)
European Sustainability Reporting Standards (ESRS) ESRS stands for the European Sustainability Reporting Standards (ESRS) to be used by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). The standards cover the full range of environmental, social, and governance issues, including climate change, biodiversity and human rights. They provide information for investors to understand the…
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Active ownership
Active ownership is a proactive and committed approach whereby investors, traditionally shareholders, engage in a company they have invested in to influence the company’s strategy and actions.