Reporting


  • A four-panel shot of Lamar Johnson (ESG Dive), Jake Rascoff (Ceres), Lindsey Stewart (Morningstar Sustainalytics) and Erin Martin (Morgan, Lewis & Bockius LLP)
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    Joey Sirmons/ESG Dive
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    Sustainability experts: ‘Start preparing now’ for SEC climate rule, other disclosure regulations

    Despite the SEC rule’s temporary stay, sustainability experts said companies should not wait for the court’s ruling to begin preparing for compliance.

    By , July 16, 2024
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    Kena Betancur via Getty Images
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    SBTi calls on financial institutions to pilot net-zero standard

    The climate target validation organization is looking for participants to test a standard that will encompass near- and long-term portfolio-wide goals.

    By July 11, 2024
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    Creative via Getty Images
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    Trendline

    Merging of ESG standards and frameworks eases reporting struggles for companies

    Corporations navigating the ESG landscape have reported a lack of clarity on what data to report and to whom. An acceleration in the amalgamation of frameworks and standards seeks to solve this problem.

    By ESG Dive staff
  • Street view of the Securities and Exchange Commission, SEC, Building in Washington DC.
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    qingwa via Getty Images
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    SEC’s ESG greenwashing, human capital disclosure rules pushed to October

    The Securities and Exchange Commission’s delayed rulemaking timeline comes against a backdrop of increased scrutiny on ESG-related regulations.

    By July 10, 2024
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    Mario Tama via Getty Images
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    American Airlines CEO sounds alarm on aviation sector decarbonization

    CEO Robert Isom said in the airline’s latest ESG report its climate goals are in jeopardy, given the industry’s current decarbonization efforts.

    By July 9, 2024
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    Courtesy of Google
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    Google’s AI efforts slow sustainability gains

    The company’s greenhouse gas emissions climbed 13% last year as compute intensity increased, according to its annual environmental report.

    By Lindsey Wilkinson • July 9, 2024
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    David McNew via Getty Images
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    38% of public companies ‘significantly misaligned’ to net-zero: Morningstar

    Of more than 3,300 public companies, none are on track to hit the Paris Accords’ 2050 target, a study from the financial services revealed. 

    By July 8, 2024
  • Young Happy Businesswoman Using Laptop Computer in Modern Office with Colleagues with VFX Hologram Edit Visualizing Stock Exchange Interface, Opened Charts.
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    gorodenkoff via Getty Images
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    Generative AI gains foothold in ESG landscape

    The increased use of artificial intelligence in ESG, beyond reporting, was on display at the Amazon Web Services conference last week.

    By Updated July 8, 2024
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    vm via Getty Images
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    Shareholders rejecting both ESG and anti-ESG proposals

    Only three of almost 1,000 proposals were supported by shareholders so far in the 2024 proxy season.

    By Robert Freedman • July 2, 2024
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    John Moore via Getty Images
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    IFRS partners with World Bank member to improve emerging market disclosures

    The foundation behind the International Sustainability Standards Board signed a memorandum of understanding with the International Finance Corporation Thursday.

    By June 28, 2024
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    Creative via Getty Images
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    ISSB aims to further streamline climate disclosures

    “During the next two years, the ISSB will deliver further harmonization and consolidation of the disclosure landscape in response to market demand,” the sustainability reporting organization said.

    By June 26, 2024
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    Carl Court via Getty Images
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    Bloomberg launches CSRD data tool as reporting deadlines begin to loom

    “Better data drives better investment decisions,” Bloomberg’s global head of sustainable finance solutions said in a release.

    By June 24, 2024
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    Courtesy of PepsiCo
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    PepsiCo anticipates missing certain 2025 packaging sustainability goals

    The same day the company released its ESG report acknowledging it’s unlikely to hit a 2025 packaging circular design target, the city of Baltimore sued PepsiCo and others for their “significant roles in creating a plastic pollution crisis.”

    By Katie Pyzyk • June 24, 2024
  • People walk up from the plaza at the Citigroup Center November 17, 2008 in New York City. Citigroup
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    Chris Hondros / Staff via Getty Images
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    Citi calls carbon emissions report from environmental group ‘misleading’

    Stand.earth reported earlier this week that the bank is a leading financier of the maritime liquefied natural gas industry, but the bank takes issue with the methodology used.

    By June 20, 2024
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    Lukas Schulze via Getty Images
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    Workiva launches sustainable solutions platform, acquires carbon accounting firm

    The ESG reporting software firm said its new platform will let companies “prepare and file audit-ready financial and non-financial reports” amid growing disclosure requirements.

    By June 20, 2024
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    Justin Sullivan via Getty Images
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    Q&A

    How Supplier.io’s collaboration with CDP boosts supply chain transparency

    Supplier.io CEO Aylin Basom said clients were asking the supply chain diversity and ESG data company for additional insights, which led the company to pursue the partnership.

    By June 17, 2024
  • ExxonMobil CEO Darren Woods speaks at a podium
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    Justin Sullivan via Getty Images
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    Vanguard says ExxonMobil made a ‘compelling case’ for its shareholder lawsuit

    The nation’s second-largest asset manager supported Exxon CEO Darren Woods and its board of directors at the energy giant’s May 29 board meeting after concluding it displayed appropriate oversight.

    By June 11, 2024
  • Securities and Exchange Commission (SEC) Chair Gary Gensler listens during a meeting.
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    Anna Moneymaker via Getty Images
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    Congressional Dems urge SEC to stay committed to climate disclosure rule

    A group of 38 lawmakers asked the agency to “vigorously defend” its now-stayed final rule in court and enforce previous climate-related guidance in the interim.

    By June 10, 2024
  • Street signs for the intersection of Wall St. and Broad St., with the stripes of an American flag in the background.
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    Michael Santiago/Getty Images via Getty Images
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    SEC asks organizations to complete diversity self-assessment

    The agency said it will use the voluntary disclosures from its regulated firms to identify any trends and progress on diversity-related activities.

    By June 10, 2024
  • SEC no-action requests on 2024 shareholder proxy vote proposals
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    Chip Somodevilla via Getty Images
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    SEC views more shareholder proposals as micromanagement efforts

    After a 2021 change in no-action reviews caused a backlash among institutional investors, Securities and Exchange Commission staff appear to side more with companies against activist shareholders. 

    By Robert Freedman • June 10, 2024
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    David McNew via Getty Images
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    Scope 3 reporting is increasing, but cultural gaps undermine companies’ confidence in results

    Internal considerations, including ROI and buy-in from CFOs and others, may hinder investments in reporting tools, a Reuters survey found.

    By Suman Bhattacharyya • June 7, 2024
  • CFOs should focus on these key changes to quickly adapt and meet new sustainability and ESG-related regulations this year.
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    Getty Images via Getty Images
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    IFRS, GRI seek full interoperability as global jurisdictions align with ISSB

    The organization behind the International Sustainability Standards Board also said jurisdictions accounting for 55% of global GDP are aligning with its frameworks.

    By June 3, 2024
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    lucky-photographer via Getty Images
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    SBTi tightens target-setting guidelines for financial institutions

    This is the first time public banks and asset managers have been looped into SBTi’s framework, which also includes fossil fuel financing target guidelines for the first time.

    By May 31, 2024
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    Sakorn Sukkasemsakorn via Getty Images
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    White House looks to bolster carbon market credibility

    The Biden administration released new principles for responsibly participating in voluntary carbon markets in what was called a “pragmatic step” by the CEO of carbon data platform Sylvera.

    By May 30, 2024
  • ExxonMobil CEO Darren Woods sits with hands folded
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    Apu Gomes via Getty Images
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    ExxonMobil CEO, board slate approved despite public opposition

    Darren Woods and the oil major’s board of directors were re-elected at Wednesday’s annual board meeting, despite several shareholders protesting Exxon’s suit against its investors.

    By May 29, 2024
  • The logo of German pharmaceuticals and chemicals giant Bayer stands over Bayer corporate offices on September 14, 2016 in Berlin, Germany.
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    Sean Gallup via Getty Images
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    Scope 3 emissions reporting is a ‘when,’ not an ‘if’ for companies: Bayer, Zycus execs

    ESG experts from the pharmaceutical company and procurement software provider made the case for reporting on scope 3 emissions early during a panel discussion.

    By Suman Bhattacharyya • May 28, 2024