The concept of double materiality brings environmental impacts into the focus of standard-setting in accounting. Different reasons for adopting this concept might lead to widely varying interpretations, as Matthias Täger explains. Read more
financial disclosure
In this post for the Sustainable Finance Leadership series, Satoshi Ikeda sets out the reasons why Japan is leading the way in terms of businesses committing to reporting using the recommendations of the Task Force for Climate-related Financial Disclosures (TCFD). Read more
The financial sector must seize the strategic opportunity to drive the net-zero-carbon transition, supported by government through clear policy signals and regulatory frameworks, says Spain's Minister for the Ecological Transition, Teresa Ribera, in this post for the Sustainable Finance Leadership series. Read more
Encouraging voluntary disclosure by companies of their exposure to climate-related risks may not be enough says Grantham Research Institute Policy Analyst, Sini Matikainen. Read more
