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Aiming to support companies as they meet growing demands from stakeholders, the new standard introduces more transparency on supplychains, location-specific impact reporting, new disclosures on direct drivers of biodiversity loss, as well as reporting requirements for societal impacts.
Besides smart, reliable regulation also accurate data on emissions along the supplychain is paramount to trigger the necessary investment, said Dominik Asam, CFO and member of the Executive Board of SAP SE. CBAM will apply in its definitive regime from 2026.
Toby Belsom Director of Guidance, UNPRI Private market investorswith longer holding periods, larger relative positions, ability to allocate primary capital and the possibility of board positionsshould have long-term valuecreation at their core.
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