Asset managers are generally supportive of the SEC's proposed rule on climate disclosures but also have significant concerns around indirect greenhouse gas emissions disclosure requirements, the definition of materiality and alignment with international standards, according to research by Lindsey Stewart, director of investment stewardship research at Morningstar.
Most Read
- Corporate Disclosures 2025 round-up
- IOE issues practical guide to human rights due diligence
- ESRS simplifications approved by EFRAG board
- Corporate Disclosures 2025: Robin Hodess outlines GRI's role in a shifting global landscape
- Corporate Disclosures 2025: Meet the Standard Setters
- IASB finalises illustrative examples of reporting uncertainties in financial statements
- UK FCA proposes transparency rules for ESG ratings providers
- Corporate Disclosures 2025: Richard Barker on the present and future of the ISSB
- Simplified ESRS submitted to European Commission
- Corporate Disclosures 2025: The investor case for corporate sustainability data
Latest Stories
-
EFRAG launches 'ESRS Knowledge Hub'
04 December 2025 -
Costco commits to reducing deforestation risks in avocado supply chain
04 December 2025 -
NAO highlights best practice in UK public sector climate disclosures
04 December 2025 -
IASB proposes new accounting model for interest rate risk
04 December 2025 -
Corporate Disclosures 2025: The investor case for corporate sustainability data
04 December 2025Investors highlight how they use sustainability-related disclosures and explain what they want to see in companies' reports
