double materiality Archives - Positivéco https://positiveco.fr/en/actualites/tag/double-materiality/ Révélez votre valeur sociétale et pérennisez la croissance à long terme de votre entreprise. Mon, 29 Jan 2024 19:09:30 +0000 en-GB hourly 1 https://wordpress.org/?v=6.9.4 New European ESG reporting standards (ESRS) and comparison with IFRS sustainability standards https://positiveco.fr/en/actualites/new-european-sustainability-reporting-standards-esrs-and-comparison-with-ifrs/ https://positiveco.fr/en/actualites/new-european-sustainability-reporting-standards-esrs-and-comparison-with-ifrs/#respond Wed, 24 Jan 2024 18:00:26 +0000 https://positiveco.fr/?p=3992 Companies subject to the NFRD must implement the CSRD as of 2025 for the fiscal year 2024. Companies covered by the CSRD are required to comply with the new European sustainability reporting standards developed for the occasion. [...]

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]]> https://positiveco.fr/en/actualites/new-european-sustainability-reporting-standards-esrs-and-comparison-with-ifrs/feed/ 0 France and Decree 29: putting biodiversity on the regulator’s radar and impact on management companies https://positiveco.fr/en/actualites/france-and-decree-29-putting-biodiversity-on-the-regulators-radar-and-impact-on-management-companies/ https://positiveco.fr/en/actualites/france-and-decree-29-putting-biodiversity-on-the-regulators-radar-and-impact-on-management-companies/#respond Wed, 26 Apr 2023 06:00:13 +0000 https://positiveco.fr/?p=4231 Article 29 of the Climate and Energy Law applies to the financial sector (insurance, banking, asset management companies) for collective management, discretionary management and investment advice. To comply with these new reporting requirements, the regulation recommends that portfolio management companies analyse the investment sectors of their funds. [...]

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