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Highlighted some of the more common standards and frameworks
Most ESG reporting is voluntary, so the pressure on companies to report has been less. However, this is changing. Over the last year, the Securities and Exchange Commission (SEC) issued its proposal for “The Enhancement and Standardization of Climate-Related Disclosures for Investors,” requiring climate-related reporting. The EU introduced similar—albeit more comprehensive—requirements through its (Corporate Sustainability Reporting Directive) CSRD, mandating the publication of broad ESG reports in line with recommendations of the Taskforce on Climate-related Financial Disclosures (TCFD), on June 7, 2021.
We’ve highlighted some of the more common standards and frameworks in this pdf.
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