Tag: sustainability reporting

  • Sustainability reporting

    Sustainability reporting Sustainability reporting is the process by which organizations disclose information about their environmental, social, and governance (ESG) impacts, performance, and progress toward sustainability goals. These reports provide stakeholders, including investors, customers, employees, and regulators, with a transparent view of how the organization addresses sustainability issues such as carbon emissions, resource use, waste management,…

  • Materiality

    Materiality Materiality, a cornerstone of accounting and auditing, is based on the idea that if information is material, its omission or misstatement could impact users’ decisions. Essentially, materiality involves gauging the importance of information in financial statements — information that carries a substantial likelihood of influencing the investment decisions of reasonable investors. This assessment of…

  • Corporate Sustainability Reporting

    Corporate Sustainability Reporting Corporate Sustainability Reporting is a form of non-financial reporting that enables companies to communicate their progress towards sustainability goals across ESG parameters. It involves disclosing both positive and negative impacts of their actions, as well as risks and opportunities related to sustainability. The primary objective is to drive concrete actions and set…

  • European Green Deal

    European Green Deal The European Green Deal, approved in 2020, is a set of policy initiatives by the European Commission with the overarching aim of making the European Union (EU) climate-neutral in 2050. The plan is to review each existing law on its climate merits, and also introduce new legislation on the circular economy (CE), building renovation, biodiversity, farming and innovation. The overarching aim of…

  • 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…

  • Exclusion

    Exclusion Exclusion refers to the action of prohibiting a company’s securities from being included in a portfolio due to unethical, harmful, or illegal business activities. ESG criteria are utilized to assess a company’s compliance with desired standards, and if found lacking, it may be excluded from investment consideration, thus restricting its access to capital. The…

  • UN Global Compact

    UN Global Compact The UN Global Compact is the world’s largest corporate sustainability initiative, launched by the United Nations to encourage businesses worldwide to adopt sustainable and socially responsible policies. It is a framework for companies to align their operations with ten universally accepted principles in the areas of human rights, labor, environment, and anti-corruption. …

  • Task Force on Climate-related Financial Disclosures (TCFD)

    The TCFD’s recommendations are designed to enhance transparency, enabling investors, regulators, and stakeholders to make informed decisions about climate-related risks and opportunities, ultimately supporting a more sustainable financial system.

  • Sustainability Report

    Sustainability Report A sustainability report is a formal document published by a company or organization that outlines its ESG performance. It provides transparency about the organization’s impact on critical areas such as resource use, emissions, waste management, labor practices, community engagement, and corporate governance. The report typically includes both qualitative and quantitative data, detailing efforts…

  • Supply Chain Transparency

    Supply Chain Transparency Supply chain transparency refers to the practice of openly sharing detailed information about the entire supply chain, including the sourcing of raw materials, production processes, and distribution methods. It involves providing visibility into each stage of the supply chain, from suppliers to manufacturers, and even down to labor practices and environmental impacts.…