As the ESG regulatory landscape continues to evolve, organizations must consider how to comply and respond to these regulatory requirements, while balancing broader stakeholder expectations. A key component in this effort is the consideration of traditional and, in some cases, “double” materiality requirements and their impact on information gathering efforts, stakeholder engagement, internal control systems and even financial planning.
We touched upon current global ESG disclosure standards, regulations and proposals that you should be monitoring, including recent climate disclosure regulations in the U.S. We focused on the materiality assessment process and how it addresses regulatory requirements while helping organizations better understand their own ESG programs, with real-life examples. We also discussed the results of Kroll’s ESG and Global Investor Returns Study and how they can be used by companies in their ESG efforts.
Our panelists have discussed the following topics:
- Global ESG Disclosure Standards and Regulation
- Convergence of standards
- What do the EU ESG disclosure regulations mean to U.S. firms?
- State of U.S. regulation
- Materiality Assessments
- Traditional or double materiality?
- A look into the materiality assessment process
- ESG Ratings and Equity Returns
- Do higher ESG ratings mean better returns?
- Challenges with ratings and investment decisions
