The session is dedicated to outlining the concrete challenges faced by domestic or international financial institutions resulting from ESG reporting frameworks not converging, and those posed by the acute issue related to the double materiality.
In addition, considering the specific timetables and achievements of the many ESG reporting initiatives existing globally, which are aimed at defining sustainability reporting approaches and standards, the participants in the panel will comment on the anticipated coordination challenges in the context on an ever-accelerating climate related urgency.
Points of discussion
- What are the specific timetables and achievements of existing private or public bodies initiatives in various regions or globally, to define sustainability reporting approaches? What challenges does these timetables and approaches pose? What are the issues raised by the so-called double materiality to regulators in different regions?
- What are the concrete challenges faced by domestic or international financial institutions resulting from ESG reporting frameworks not converging?