In this episode, listeners will hear from Dr Wolfgang Babeck and guest Linda Romanovska, an Australia-linked member of the EU platform on sustainable finance, who discuss the latest ESG issues and legislation in the European Union, including the EU Taxonomy Regulation and its linkage to the ISSB, the Sustainable Finance Disclosure Regulations, and how Australian companies should proceed with ESG strategy and reporting, particularly if they want to see where the journey is going or have a footprint in Europe.
ESG – Environment, Social and Governance
EU – European Union
SFDR – Sustainable Finance Disclosure Regulation
NFRD – Non-financial Reporting Directive
CSRD – Corporate Sustainability Reporting Directive
PAI – Principle Adverse Impacts
CBAM – Carbon Border Adjustment Mechanism
ETS – Emissions Trading System
ESRS – European Sustainability Reporting Standards
TCFD – Taskforce on Climate related Financial Disclosures
ISSB – International Sustainability Standards Board
SASB – Sustainability Accounting Standards Board
CBAM – Carbon Border Adjustment Mechanism
EFRAG – European Financial Reporting Advisory Group
IFRS – International Financial Reporting Standards