In this latest ESG Quick Takes podcast episode, ESG Book’s Isabel Verkes speaks to Tata Consultancy Service’s Navin Rauniar about how multi-sector and emerging market companies approach ESG differently. How can sustainability data be more standardized? What are the limits to that standardization – given the different business environments across the globe? Nav shares his observations, including those based on…
What you need to know about the new S1 and S2 ISSB Standards 🌳
On 27 June 2023, under the IFRS Foundation (International Financial Reporting Standards), the ISSB (International Sustainability Standards Board) released the S1 and S2 reporting standards.
Surprise Package
On 13 June 2023, the European Commission unveiled its latest sustainable finance package which covers crucial aspects of environmental, social and governance (ESG) regulation in the EU including the EU Taxonomy, ESG ratings, and transition finance. Prior to the release of the package, the ESG ratings industry had been put on notice as policy action for increased oversight had been…
Scope 3
Awareness around the benefits and challenges of measuring Scope 3 emissions – those connected with a company but not produced as a result of their own direct operations or energy consumption – has grown rapidly over the past year. This article demonstrates how Scope 3 emissions are essential in determining who is at the forefront of the race to net-zero,…