Sustainable Development and ESG
The scope of sustainable development is broader than ESG. It is a blueprint for achieving global development and involves resource balance within and between generations. The United Nations has published 17 Sustainable Development Goals to encourage activities.
Both sustainable development and ESG involve environmental and social aspects, but ESG has been directly related to enterprises and is a standard for measuring financial, environmental and social performance. Sustainable development favors all global stakeholders.
Sustainable Disclosures
Sustainable disclosure is a core concern for global regulators in ESG development. Currently, IFRS S1 and IFRS S2 issued by the International Sustainable Development Standards Committee have become the basis for designating sustainable information disclosure policies in multiple jurisdictions worldwide.
Sustainable disclosure is primarily based on climate change, as climate change is a material issue in environmental factors. Subsequent regulators will formulate policies for areas such as biodiversity, water and supply chain.
EU Proposes a Product Classification Scheme Based on Sustainable Financial Disclosure Regulation (SFDR)
EU proposes a product classification scheme based on the Sustainable Finance Disclosure Regulation
Relationship between IFRS Sustainability Disclosure Standards and IFRS Accounting Standards
This article introduces the relationship between IFRS Sustainability Disclosure Standards and IFRS Accounting Standards
Morgan Stanley Releases 2024 Sustainable Investment Report
Morgan Stanley releases 2024 sustainable investment report to analyze the development of global sustainable investment market
ISSB Releases Guidelines for Company Material Information Sustainable Disclosure
International Sustainability Standards Board (ISSB) releases guidelines for company material information sustainable disclosure
Swiss Sustainable Finance Releases 2024 Swiss Sustainable Investment Market Report
Swiss Sustainable Finance releases 2024 Swiss Sustainable Investment Market Report
European Central Bank Delivers a Speech on Sustainable Finance
European Central Bank delivers a speech at the Sustainable Finance Lab Symposium on Finance in Transition
IAASB Releases International Standard on Sustainability Assurance ISSA 5000
International Auditing and Assurance Standards Board (IAASB) releases the International Standard on Sustainability Assurance
Introduction to European ESG Regulation: Corporate Sustainability Reporting Directive
This article introduces one of the ESG regulations in Europe, the Corporate Sustainability Reporting Directive