The UK’s Financial Conduct Authority (‘FCA’) published has published its highly anticipated Consultation Paper on Sustainability Disclosure Requirements (‘SDR’).
ESG stands for ‘environmental, social and governance’ and comes from the practice of incorporating non-financial factors in investment decisions and active ownership
The International Sustainability Standards Board (ISSB) issued its long-awaited sustainability disclosure standards on 26th June 2023. The standards are designed to provide a global baseline of sustainability-related disclosures for capital markets, prevent double reporting and steer companies and investors towards clear and consistent reporting requirements. We answer some key questions below. What is the […]
