The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards seek ...

Environment, Social, and Governance (ESG) investing—an approach to investing designed to consider a wider set of factors that influence financial returns—is everywhere. ESG is so hot, it will be a $1 ...

As ESG factors help contribute to - or detract from - security returns, it makes sense for active investors to integrate them ...

CHICAGO--(BUSINESS WIRE)--Morningstar, Inc. (NASDAQ: MORN), a leading provider of independent investment insights, today published findings from its third annual Voice of the Asset Owner survey, ...

The investment industry is pressing the importance of environmental, social and governance considerations in U.S. financial markets ahead of an expected pushback from Republicans as they take control ...

Double materiality is quickly changing how businesses think about sustainability. While traditional materiality focuses on how environmental, social and governance (ESG) issues affect a company’s ...

Over the past few years, there has been growing demand from business stakeholders to integrate environmental, social and governance (ESG) principles into their broader corporate strategies, in part ...

The Value Reporting Foundation, the group formed by the recent merger of the Sustainability Accounting Standards Board and the International Integrated Reporting Council, is mulling changes in how it ...

It might be hard to believe but the history of ESG investing is less than two decades old. Today, as ESG information begins flowing to meet disclosure demands of asset owners and regulators, the next ...

Every compliance professional should be aware of what a risk assessment is and its importance in any compliance program. Numerous regulatory frameworks state it be the key foundational mechanism to ...

CommentaryAttorney Analysis from Westlaw Today, a part of Thomson Reuters. June 3, 2022 - Everyone is talking about ESG materiality. Materiality is one of the primary cornerstones of the U.S.

The forum was held on the 27th at Leaders Hall in the Korea Institute of Financial Investment's education center in Yeouido, Seoul. The event was organized to reexamine the value of "financial ...