Sort by: Relevance | Date

Edit Search


General Content / 13 November 2023

Taskforce on Nature-related Financial Disclosures TNFD

The Taskforce on Nature-related Financial Disclosures (TNFD) is a set of recommendations to help financial and corporate institutions to identify, assess, manage and disclose nature-related risks and their materiality. Building on the experience gained while developing the Taskforce on Climate-related Financial Disclosure (TCFD) recommendations, the final TNFD recommendations were published in September 2023 after 2 years of multilateral work, consultation and pilot testing.

Carbon capture

General Content / 24 October 2023

Global Carbon Interventions 2023 part II

In 2020, ACRIS developed a White Paper1 that discussed the main regulatory and market instruments. Due to significant progress during recent years, an updated discussion was considered necessary, resulting in a report that is divided into two documents to cover a broader scope and to facilitate understanding. Part I updates and reviews Carbon Intervention Mechanisms (Emission Trading Systems, Carbon Taxes and Carbon Leakage Mechanisms). Part II covers updated terrestrial transport emissions standards and extends the review to aviation and shipping transportation standards.


General Content / 11 August 2023

IFRS S2 Climate-related Disclosures

In June 2023, the International Sustainability Standards Board (ISSB) released their first two sustainability standards: IFRS S1 General requirements for Disclosure of Sustainability-related Financial Information, and IFRS S2 Climate-related Disclosures. The sustainability standard IFRS S2 builds on the recommendations made by the Taskforce on Climate-related Financial Disclosures (TCFD) and it is designed to disclose climate-realted information to investors for the financial starting from 1 January 2024.


General Content / 20 April 2023

Greenwashing. Misleading ESG information under scrutiny

Customers assign increasing importance to Environmental, Social and Governance (ESG) practices when making purchase decisions. Climate disclosure is part of the broader ESG claims made by companies, which is scrutinized by society and regulators. As disclosure requirements become more extensive, misleading information becomes more subtle. This analyst note is complementary to the analyst note 'Climate disclosure: a landscape', published in March 2023.