We’ve built our ESG reporting solutions on Morningstar’s foundational sustainable investing framework, which outlines the various paths investors can take to act on their sustainability ...
DEFINITION: A reporting framework is an independent tool designed to assist companies in preparing sustainability reports and ESG disclosures. Reporting frameworks require businesses ... For instance, ...
Agencies in the US should be mindful that while using ESG reporting frameworks is voluntary, adherence might be a requirement for publicly-traded agencies to receive an ESG rating or the requirement ...
On July 31, the European Commission adopted the ESRS, a framework of reporting ESG standards set to go into effect on January 1, 2024. The first round of reporting requirements applies to publicly ...