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Comparison: IFRS S2 Climate-related Disclosures with the TCFD recommendations
Following the Financial Stability Board’s announcement that the work of the Task force on Climate-related Financial Disclosures (TCFD) has been completed—with the ISSB Standards marking the ‘culmination of the work of the TCFD’—the IFRS Foundation published a comparison of the requirements in IFRS S2 Climate-related Disclosures and the TCFD recommendations.
Read moreRecommendations of the Taskforce on Nature-related Financial Disclosures
The recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD) have been designed to meet the corporate reporting requirements of organisations across jurisdictions, to be consistent with the global baseline for corporate sustainability reporting and to be aligned with the global policy goals in the Kunming-Montreal Global Biodiversity Framework. The TNFD disclosure framework consists of […]
Read moreBanks and the net zero transition: Tracking progress with the TPI Net Zero Banking Assessment Framework
Investors, governments and wider society are increasingly considering the role of the financial sector in the transition to net zero. In this context, in June 2023 the Transition Pathway Initiative Global Climate Transition Centre published an investor-led ‘Net Zero Banking Assessment Framework’ to assess banks’ climate progress across 10 key areas. This report presents the […]
Read moreSemi-Annual ESG Sentiment Study of Canadian Institutional Investors
Millani’s seventh Semi-Annual ESG Sentiment Study of Canadian Institutional Investors highlights that the ESG pushback in the U.S., along with regulatory pressures, have increased the rigor of ESG integration within investment processes of many institutional investors. It is now more mainstream within their firms, rather than being a sidelined approach. Of the investors who commented […]
Read morePrimer on Climate Change: Directors’ Duties and Disclosure Obligations – 3rd edition
The third edition of the Primer on Climate Change: Directors’ Duties and Disclosure Obligations provides an overview of the foreseeable financial and systemic risks (and opportunities) over short, medium and long-term investment horizons. Covering 31 countries and the EU, it outlines the general climate obligations for board directors, and how company law and directors’ duties require directors to […]
Read moreGlobal Climate Litigation Report: 2023 Status Review
This Global Climate Litigation Report: 2023 Status Review, which updates previous United Nations Environment Programme reports published in 2017 and 2020, provides an overview of the current state of climate change litigation and an update of global climate change litigation trends. It provides judges, lawyers, advocates, policymakers, researchers, environmental defenders, climate activists, human rights activists […]
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