A simplification and streamlining of the sustainability reporting landscape is needed. From our point of view, the development of a set of globally recognised sustainability reporting standards appears to be a reasonable step to create maximum transparency and comparability and thus to strengthen the trust of the general public in responsible management and climate-friendly corporate activities.
The three European supervisory authorities EBA, EIOPA and ESMA have consulted the Regulatory Technical Standards (RTS) on ESG disclosure requirements for investors. On the occasion of the consultation, we are calling for greater consideration to be given to the indirect reporting effects on enterprises of the producing industries. The RTSs should not predefine what is meant by the taxonomy-relevant "do no significant harm". There must be a uniform, lean set of indicators for the RTS, the EU ...
On the occasion of the EU consultation on a review of the non-binding guidelines for the European CSR-Directive, Deutsches Aktieninstitut has pointed at the necessity of adopting a proportionate and realistic framework on climate reporting not confronting companies with a mission impossible. In particular the reporting of Scope 3 emissions in accordance with the Greenhouse Gas Protocol is presently unable to render reliable results. The same applies for the concept of Scenario-Analyses as ...
Institutional investors increasingly integrate environmental, social and governance (ESG) into the assessment of business and strategy of portfolio companies. This trend is documented in this survey conducted by Deutsches Aktieninstitut and Rothschild & Co. It is based on interviews with institutional investors managing a total of 14.4 trillion assets. A high number of original quotes from different investors allows readers to form an own opinion.
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