Reporting: Page 3


  • Merger and acquisition business concept, join company on puzzle pieces, 3d rendering
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    ESG to be a ‘major’ M&A driver in 2024: Norton Rose Fulbright

    The vice president of a U.S. corporation warned in the report that companies will cancel acquisition deals if “critical ESG information is not provided or unavailable.”

    By Feb. 7, 2024
  • An industrial chimney releasing fumes, steam and polluting gases.
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    Jose Gulias Trigas via Getty Images
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    ASHRAE, ICC unveil draft standard for GHG emission assessment in buildings

    The proposed Standard 240P intends to provide a common platform to measure and report greenhouse gas emissions of buildings, the organizations say. 

    By Nish Amarnath • Feb. 5, 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
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    Toby Smith via Getty Images
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    Global standard-setter proposes ethics guidelines to curb greenwashing risks

    The International Ethics Standards Board for Accountants prepared a pair of ethics standards to help sustainability experts foster trust.

    By Jan. 31, 2024
  • Farm workers are seen in an aerial shot harvesting zucchini
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    Joe Raedle via Getty Images
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    A dozen state GOP agriculture heads probe Net Zero Banking Alliance members’ climate targets

    None of the six banks — which include JPMorgan, Goldman Sachs and Citi — have published climate targets for the sector, according to their websites.

    By Jan. 30, 2024
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    useng via Getty Images
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    The ESG industry outlook on 2024: Climate disclosure rules, proxy voting and more

    The upcoming year will determine how national and international regulation, shareholder rights and proposal approvals, and scope 3 reporting influence the ESG landscape.

    By , Jan. 30, 2024
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    Scott Olson via Getty Images
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    Walgreens reports spike in scope 3, points to business travel and downstream transportation

    The retail pharmacy chain said it had reduced its overall carbon footprint by almost 25% compared to a 2019 baseline, despite a surge in scope 3 emissions.

    By Jan. 29, 2024
  • Front of building with a sign that says "Barclays."
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    The image by Gareth Milner is licensed under CC BY-SA 2.0
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    Texas AG bans Barclays from state municipal bonds over ESG

    The Lone Star state said the ban stems from the bank’s association with the Net Zero Banking Alliance and refusal to provide additional information about its carbon emissions commitments.

    By Jan. 29, 2024
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    AlexLMX via Getty Images
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    Opinion

    EU ESG due diligence directive set to take effect

    Final approval of the regulatory action is expected to happen soon. When it does, U.S. companies doing $300M in EU business must show they're meeting environmental and social goals. 

    By Neil D’Souza • Jan. 29, 2024
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    Andreas Rentz via Getty Images
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    Global Reporting Initiative updates biodiversity reporting standards

    The standard for the first time includes increased transparency on impacts through the supply chain, as biodiversity loss is affecting every region of the world.

    By Jan. 26, 2024
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    Caiaimage/Paul Bradbury via Getty Images
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    Deep Dive

    2024 proxy outlook: What’s driving the ESG proposal approval dip?

    Major asset managers and a spate of anti-ESG proposals helped push approval rates down, yet even more ESG proposals are expected after a record 2023.

    By Jan. 25, 2024
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    Christopher Furlong via Getty Images
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    EU lawmakers approve 2-year delay of CSRD reporting for non-EU companies and specific sectors

    The deferral will allow companies to first focus on the implementation of broader sustainability reporting requirements before they start adhering to sector specific standards.

    By Jan. 25, 2024
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    David McNew via Getty Images
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    76% of companies link pay to ESG performance in rising trend: WTW

    The biggest companies are weaving ESG into pay incentives despite a backlash against the use of sustainability as a metric for corporate performance.

    By Jim Tyson • Jan. 25, 2024
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    Moeru Matsunoo via Getty Images
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    Crown, IP, Smurfit Kappa among ‘early adopters’ for nature-related financial disclosures

    As biodiversity loss becomes more of a concern in sustainability reporting, multiple packaging companies have agreed to align reporting with recommendations from the Taskforce on Nature-related Financial Disclosures.

    By Maria Rachal • Jan. 23, 2024
  • Rep. Bill Huizenga speaks with glasses and a pen in one hand.
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    Kevin Dietsch via Getty Images
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    House GOP says SEC is overstepping authority, cannot demand climate disclosures

    Expert witnesses for the Financial Services Subcommittee differed in legal interpretations of the agency’s power to issue the rule.

    By Jan. 19, 2024
  • SEC Chairman Gary Gensler takes part in a meeting.
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    Kevin Dietsch via Getty Images
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    Deep Dive

    To keep or not to keep: The fate of scope 3 emissions in SEC’s climate disclosure rule

    Given all of the pushback the agency has received over its proposed rule, particularly scope 3 reporting requirements, experts are uncertain if scope 3 will make the final cut.

    By Jan. 18, 2024
  • Wind turbines stand against a backdrop of green fields and mountains.
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    Chip Somodevilla via Getty Images
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    ESG to factor strongly in 2024 executive pay plans despite pushback: WTW

    Environmental, social and governance strategies are “here to stay,” consultants said. But U.S. company boards are also seeking a more tailored approach.

    By Ryan Golden • Dec. 22, 2023
  • A Wyoming coal-fired power plant is in view partially obscured by a tree in the front left foreground.
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    Spencer Platt via Getty Images
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    Wyoming to require disclosure of the use of social investment factors

    The secretary of state adopted the rule because of ongoing concerns about ESG strategies negatively affecting state industries like coal and agriculture.

    By Dec. 20, 2023
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    (Photo by Christopher Furlong/Getty Images) via Getty Images
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    Unilever under UK investigation for alleged greenwashing of products

    The British competition regulator will scrutinize environmental claims for consumer goods made by the CPG giant, including Dove, Comfort and Cif.

    By Iulia Gheorghiu • Updated Dec. 20, 2023
  • Coal falls off a conveyor belt onto a larger pile of coal. Multiple mounds of coal can be seen.
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    George Frey via Getty Images
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    Companies setting their own carbon prices without global standard: Reuters

    The new analysis from the Climate Disclosure Project has found companies’ internal carbon prices range anywhere from under $1 to $1,600 per metric ton of carbon emissions.

    By Dec. 13, 2023
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    Courtesy of Lidl US
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    Lidl US’s first corporate social responsibility report outlines a dozen top goals for the company

    The discounter said it aims to narrow its gender pay gap as well as reduce scope 1 and scope 2 greenhouse gas emissions by 70% by 2030.

    By Catherine Douglas Moran • Dec. 8, 2023
  • The Alameda Avenue entrance to the Walt Disney Studios in Burbank, California. This was taken just after a major renovation in summer 2016, in which the dated tropical pastels of the gateway arch were
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    By Coolcaesar - Own work, CC BY-SA 4.0, https://commons.wikimedia.org/w/index.php?curid=52572750
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    Disney says ESG policies could cut into profits

    Oklahoma’s state treasurer said the filing proves taking environmental, social and governance factors into account diminishes shareholder returns.

    By Dec. 4, 2023
  • People stand on a green stage each holding one letter of the words Global Goals.
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    Anand Prakash Gupta via Getty Images
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    Bloomberg tool to map data based on UN Sustainable Development Goals

    The company said the enterprise tool is the first to allow investors to assess how corporations are impacting the UN’s 2030 agenda.

    By Nov. 28, 2023
  • Two unknown men walk into a red and glass paneled building that says NYU Stern School of Business with NYU flags flying on the right side of the photo.
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    CribbVisuals via Getty Images
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    NYU’s Stern calls for system overhaul in ESG ratings

    Environmental, social and governance investing should center on companies’ impacts on the environment and society rather than shareholder profit, the report argues.

    By Nov. 27, 2023
  • Climate protesters line the street with the Capitol in the background.
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    Astrid Riecken via Getty Images
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    Global Reporting Initiative proposes climate change, energy standards

    The key focus of the two proposals is on how organizations can cut their greenhouse gas emissions and reduce energy consumption.

    By Nov. 22, 2023
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    David Ramos via Getty Images
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    Verizon launches annual industry wide climate risk survey

    The telecommunications provider’s move to expand its risk analysis comes in the wake of an environmental and health scandal earlier this year.

    By Nov. 17, 2023