Tag: sustainability reporting

  • SIX Swiss Exchange

    SIX Swiss Exchange Switzerland’s principal stock exchange, based in Zurich, where shares, bonds, and other securities are traded. It plays a key role in the Swiss financial market by providing a platform for companies to raise capital and for investors to buy and sell securities. The exchange is known for its stringent regulatory standards and…

  • SEC’s Proposed Climate Disclosure Rules

    SEC’s Proposed Climate Disclosure Rules are regulations would require publicly traded companies to disclose climate-related risks and their potential impact on financial performance.

  • ESG (Environmental, Social, Governance)

    ESG (Environmental, Social, Governance)

    ESG (Environmental, Social, Governance) ESG stands for environmental, social and governance. These are called pillars in ESG frameworks and are used to evaluate the sustainability and ethical impact of an investment in a company. They are the main topic areas that companies are expected to report in. Here’s a summarized breakdown of each:

  • Double Materiality

    Double Materiality

    Double Materiality Materiality holds significant importance within sustainability reporting, signifying the prioritization of certain issues by an organization and its stakeholders over others. Previously, materiality assessments focused solely on the company’s impact on external factors such as the environment. However, the evolving recognition of the interconnectedness between a company’s actions and broader societal challenges has…

  • Article 6, 8 and 9 Funds

    Article 6, 8 and 9 funds are the three classifications that are applied to all investment products sold within the EU under the EU’s Sustainable Finance Disclosure Regulation (SFDR), in effect since 2022.