Climate-related risks – Sustainability Within Reach

Taskforce on Climate-related Financial Disclosures (TCFD): Why it is important!

Climate Change, Climate-related risks, Corporate sustainability, ESRS, European Sustainability Reporting Standards, ISSB, Security Exchange Commission, Sustainability, Sustainability reporting, Taskforce on Climate-Related Financial Disclosures, TCFD / Gwendolen White / May 5, 2024

How did TCFD get its start? In 2015, the G20 Finance Ministers and Central Bank Governors requested that the Financial Stability Board (FSB) create a task force to recommend climate related risks disclosures. Why was this request so important? The creation of TCFD by the FSB illustrated the direct connection of climate risks to global […]

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Aspects of European Sustainability Reporting Standards (ESRS) – Continued

Financial materiality is the second half of double materiality. What is it? Financial materiality involves identifying information that is considered material for primary users of general-purpose financial reports in making decisions relating to providing resources to the entity. Information is deemed financially material “…if omitting, misstating or obscuring that information could reasonably be expected to

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New GRI Climate Change Topic Standards Exposure Draft

Climate Change, Climate-related risks, Global Reporting Initiative, GRI Standards / Gwendolen White / February 16, 2024

GRI has issued the GRI Climate Change Topic Standards Exposure Draft, which is available for review and public comment until February 29, 2024. What is the purpose of this new standard, given that other topic standards such as GRI 305 Emissions and GRI 302 Energy already exist? GRI explains it as follows: The primary objective

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Demand is increasing for ESG (environmental, social, and governance) Skills!

ESG (environmental, social, and governance) skills are in high demand! I think this is wonderful news. Why is it happening now? A major reason is that ESG reporting is moving from being a voluntary to a mandated activity in many parts of the world. Even in the voluntary arenas, investors are finding that ESG metrics

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Notable

Notable Sustainability Developments of Note Sustainability reporting is rapidly changing. Although this is not a “blog” in the usual sense, from time to time I will post my observations about noteworthy developments here.

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Courses

Courses and Training I teach courses on the Global Reporting Initiative 2021 Standards, the CDP (formerly Carbon Disclosure Project) Investor Climate Change and Supply Chain Survey, and the Sustainability Accounting Standards Board Standards (SASB) Fundamentals of Sustainability Accounting (FSA) Level I Exam Curriculum. To deliver these certified and licensed courses, I work with ISOS Group,

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