Hvad skulle jeg have læst i sidste uge?

Sidste uges højrelevante udgivelser som læst af Raison Consulting: 

❓ Last week was a busy one for EFRAG, who released 𝐚 𝐜𝐨𝐦𝐩𝐢𝐥𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 68 new 𝐪𝐮𝐞𝐬𝐭𝐢𝐨𝐧𝐬 𝐚𝐧𝐝 𝐚𝐧𝐬𝐰𝐞𝐫𝐬 in response to questions received from January and May on the Q&A Platform. A few notable clarifications were added in the May version, including what to do when ESRS metrics pertain to the undertaking’s own operations but the material IRO actually pertains to the value chain, how much to disclose on thresholds, how to structure the sustainability statement, the difference between substances of concern vs. very high concern and much more. Access the Q&A here: https://lnkd.in/d7kiuVRz

👀 Also just in: 𝐓𝐡𝐞 𝐟𝐢𝐧𝐚𝐥 𝐢𝐦𝐩𝐥𝐞𝐦𝐞𝐧𝐭𝐚𝐭𝐢𝐨𝐧 𝐠𝐮𝐢𝐝𝐚𝐧𝐜𝐞 𝐝𝐨𝐜𝐮𝐦𝐞𝐧𝐭𝐬 𝐟𝐫𝐨𝐦 𝐄𝐅𝐑𝐀𝐆 on Materiality Assessment, Value Chain and the long-awaited List of Datapoints are here. Among other things, the updated materiality guidance includes revised guidance and examples on how to think about 𝐠𝐫𝐨𝐬𝐬 𝐯𝐬. 𝐧𝐞𝐭 𝐢𝐦𝐩𝐚𝐜𝐭𝐬, which has been a consistent area of concern in the stakeholder consultations as well as EFRAG’s Q&As. A quick count of the data points suggests that there has been a bit of reshuffling, at least in terms of number of potential disclosures (we count 1,126 data points in the May 2024 version vs. 1,202 in the January 2024 version). Here is a link to the documents: https://lnkd.in/e5dS2mVX 

🤐 Finally, an interesting update from Bloomberg this week, especially in the wake of the growing push from regulators for (more) non-financial disclosures. Having scrutinised the transcripts of the financial presentations by the 100 biggest European and American traded companies during the latest results season, Bloomberg 𝐟𝐢𝐧𝐝𝐬 𝐚 𝐬𝐡𝐚𝐫𝐩 𝐝𝐫𝐨𝐩 𝐢𝐧 𝐫𝐞𝐟𝐞𝐫𝐞𝐧𝐜𝐞𝐬 𝐭𝐨  𝐞𝐧𝐯𝐢𝐫𝐨𝐧𝐦𝐞𝐧𝐭𝐚𝐥, 𝐬𝐨𝐜𝐢𝐚𝐥 𝐚𝐧𝐝 𝐠𝐨𝐯𝐞𝐫𝐧𝐚𝐧𝐜𝐞 𝐢𝐬𝐬𝐮𝐞𝐬. As an example, Bloomberg states that climate change and related terms generated 269 mentions in the US so far this quarter — more than 60% fewer than a year earlier, while for European companies, climate change was mentioned 671 times, around a tenth less than a year ago. A sign of 
hashtag#greenhushing says some - or maybe just a much needed reckoning (less talk, more action). Link here:  https://lnkd.in/e5dS2mVX