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The CSRD: What You Need to Know and How to Prepare

Sphera

Digitalization. Companies have to disclose their reports in XHTML format in accordance with the European Single Electronic Format (ESEF) Regulation. Reported sustainability information must be tagged so that it is machine-readable for use in the European Single Access Point (ESAP). Integrated Reporting.

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Blanket Statements, Brick and Mortar of ESG Integration

Sense and Sustainability

Beyond the Blanket As Robert Eccles rightly noticed , the use of engagement and voting has not only risen by double digits within the last decade and became the second most important responsible investing strategy after stock exclusion. ” It is informed by purpose, and it follows that thinking about said purpose.

UNEP 52