Nieuw rapport over toekomstige ESG rapportagestandaarden

Dit document vormt een goede vergelijkende samenvatting van de drie belangrijkste ontwerpen van ESG-rapportage-normen (EFRAG, SEC, ISSB). Voor de lezers met weinig tijd zijn de conclusies heel gemakkelijk toegankelijk.

A new report “The Evolution of Sustainability Disclosure” released by the Sustainability Institute by ERM (ERM) and Persefoni reveals that there is substantial convergence among new climate-related disclosure frameworks, namely the proposed rules developed by the Securities and Exchange Commission (SEC) in the U.S., the European Financial Reporting Advisory Group (EFRAG) in the EU, and the International Financial Reporting Standards Foundation’s (IFRS) International Sustainability Standards Board (ISSB).

Noting this convergence, the report also points to significant opportunity for greater harmonization, which would increase the comparability and potentially the quality of climate-related disclosure.

Klik hier om het rapport te lezen.