Governmental and scientific news and insights on investor oriented environmental, social, and governance (ESG) data.

UNCTAD/ISAR releases research by Center for ESG Research: Reporting on the Sustainable Development Goals

“The SDGs present an opportunity for business-led solutions and technologies to be developed and implemented to address the world’s biggest sustainable development challenges,” As noted in the SDG Compass, But if neither the corporate nor its capital providers can accurately and easily interpret information from Environmental, Social, and Governance (ESG) reporting, is ESG reporting really [...]

By |2018-02-03T16:35:43+00:00February 3rd, 2018|ESG, Governance, Indicators, Integrated Reporting, SDG|0 Comments

Nonfinancial Risk Disclosure & the Costs of Private Ordering

In 2016, the Securities and Exchange Commission (SEC) considered for the first time whether financial disclosure reform should address sustainability matters and other sources of nonfinancial risk. The resulting debate over these issues raises fundamental questions about how well the federal disclosure regime addresses emerging risks and about how well private ordering, through shareholder engagement, [...]

By |2018-01-29T20:56:34+00:00January 29th, 2018|Governments, Integrated Reporting, Risk|0 Comments

PRI publishes voluntary climate reporting indicators based on TCFD recommendations

Following COP23, the PRI has published new voluntary climate-related indicators in its Reporting Framework aligned with the Task Force on Climate-Related Financial Disclosures (TCFD) recommendations. As of the 2018 reporting cycle, signatories will be able to voluntarily report and disclose on 14 new indicators and six original indicators which have been updated following TCFD recommendations. [...]

By |2017-11-27T18:45:27+00:00November 27th, 2017|Environmental, Integrated Reporting, Investors|0 Comments

Bloomberg and the TCFD – final recommendations

“Increasing transparency makes markets more efficient, and economies more stable and resilient.” —Michael R. Bloomberg, Chair of the TCFD To help identify the information needed by investors, lenders, and insurance underwriters to appropriately assess and price climate-related risks and opportunities for the companies, the Financial Stability Board established an industry-led task force: the Task Force [...]

EU Commission releases its Non-Financial Reporting guideline

Article 2 of the Directive refers to ‘guidance on reporting’ and sets out that ‘the Commission shall prepare non-binding guidelines on methodology for reporting non-financial information, including non-financial KPIs, general and sectoral, with a view to facilitating relevant, useful and comparable disclosure of non-financial information by undertakings. […]’ Recital 17 of the Directive states that, [...]

By |2017-06-28T21:12:20+00:00June 28th, 2017|CSR, ESG, Integrated Reporting|0 Comments

IFAC calls for integrated reporting

The International Federation of Accountants® (IFAC®) is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC now calls for integrated reporting: “Leaders need to choose between two separate paths. In one direction lies renewed vigor for working [...]

By |2017-06-28T21:10:27+00:00June 28th, 2017|Assurance, Governance, Integrated Reporting|0 Comments

Equity Market Diffusion and Resistance to Integrated Reporting

The International Integrated Reporting (IR) Framework (2013) identified providers of financial capital as its primary users. This research provides evidence from 22 mainstream UK equity market actors regarding the decision usefulness and diffusion of IR, as a reporting innovation, to them. Despite institutional-level support for IR, the interviews reveal that its use and diffusion to [...]

By |2017-05-23T10:30:02+00:00May 23rd, 2017|Integrated Reporting, Investors|0 Comments

Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing

Sustainability-related non-financial information is increasingly deemed value relevant. Against this background, two recent trends in non-financial reporting are frequently discussed: integrated reporting and assurance of sustainability information. Using an established framework of information acquisition, evaluation, and weighting, this experimental study investigated how the choice of reporting format interacts with the voluntary assurance of sustainability information. [...]

Sustainable investing and bond returns – the impact of ESG on credit portfolio performance

In investigating the link between ESG and corporate bond performance, Barclays Research constructed broadly diversified portfolios tracking the Bloomberg Barclays US Investment-Grade Corporate Bond Index. They matched the index’s key characteristics (sector, quality, duration) but imposed either a positive or negative tilt to different ESG factors. Barclays research shows that ESG need not be an [...]

New course: Optimise your sustainability report – let a science based course guide and inspire you

Welcome to an interesting afternoon at Scion DTU Research Park, where we host a science based course in how companies can optimise the usefulness of their sustainability report; not the least by incorporating the UN’s Sustainable Development Goals (SDGs). We will provide you with practical tools, and inspire you by showing you some of the best [...]

By |2016-12-19T15:15:29+00:00December 13th, 2016|Courses, ESG, Indicators, Integrated Reporting, International, SDG|0 Comments