Citizens’ attitudes to EU energy policy.
When asked what energy policy means, respondents prioritize ensuring affordable energy prices. They claim that politics means investing in innovative energy technologies or reducing energy consumption. When asked to think about areas where the EU brings more value, they mention supporting more investments in renewable energy, investing in innovative energy technologies and ensuring that energy […]
Consultation document on the regulatory technical standards of the single European electronic format that define the standards for sustainability reporting.
The document defines the way forward with regard to the establishment of a Single European Electronic Format for sustainability reporting, taking into account the experience gained in the digitisation of financial reporting and sustainability taxonomies. It also presents ESMA’s proposal to revise the Notes’ approach to consolidated financial statements under International Financial Reporting Standards.
Allocation of sustainability issues to thematic disclosures (Q&A 177).
EFRAG has published new explanations to its compilation of technical explanations, including explanation ID 177 which presents the mapping of sustainability issues in Application Requirement 16 of NEIS 1 with the Disclosure Requirements of the thematic standards. These answers are provided within EFRAG’s role as technical advisor to the European Commission to provide support in […]
Voluntary Sustainability Standard for Unlisted SMEs, December 2024.
The aim of this standard is to help small and medium-sized enterprises provide information that helps meet the data needs of large companies, banks and investors, as well as to improve the management of the sustainability issues they face, contributing to a more sustainable and inclusive economy. The rule is voluntary and applies to companies […]
Framework for the implementation of environmental, social and governance principles.
Regulators, policymakers, and investors are interested in ESG because ESG involves accurate and regular reporting on material financial and non-financial impacts, but ESG is not just about reporting. The focus of this document is deliberately on the implementation and embedding of ESG practices and values throughout an organization’s culture.
Sustainability-related risks and opportunities.
Sustainability-related Financial Reporting requirements require an entity to disclose information about sustainability-related risks and opportunities that could be expected to affect its cash flows, access to finance, or cost of capital. This educational material describes the characteristics of material information and the concept of risks and opportunities related to sustainability.
Critical Mineral Recycling: Strategies to Expand Recycling and Urban Mining.
As the transition to a clean energy system accelerates, investments will be required to produce minerals such as copper, lithium, nickel, cobalt, and rare earths. While recycling does not eliminate the need for investment, it creates a source of supply that reduces reliance on new mines and improves security of supply for mineral-importing countries.
Global Hydrogen Review 2024.
Hydrogen demand remains concentrated in the refining and chemical sector, and is met by hydrogen produced from fossil fuels. But, low-emission hydrogen production could reach almost 30% more than when the last revision was published. This growth has been driven primarily by electrolysis projects, with an announced electrolysis capacity amounting to nearly 520 GW.
Energy technology perspectives.
The IEA explores how energy, industry, and trade can be transformed to build a more sustainable and resilient future, through the rise of six technologies: solar, wind, electric vehicles, batteries, electrolyzers, and heat pumps. The energy transition must be fair and inclusive, and international collaboration and investment in infrastructure are essential.
OECD study on aligning finance with climate goals.
This study on the alignment of finance with climate goals contributes to an improved and more coherent knowledge base by bringing together the best available evidence in relation to three fundamental questions: How is the climate alignment of finance assessed? What do we know about the current climate alignment of finance? What financial sector policies […]
