20 June 2023 ' Online
Legal Framework for Impact: briefing for policy makers
From September 2022 to February 2023 the IFRS Foundation's International Sustainability Standards Board (ISSB) made decisions on its first set of Sustainability Standards. This briefing note summarises all ISSB decisions and therefore provides insight on what information investors might receive from portfolio companies reporting against the final Standards.
Canadian investors may be interpreting their legal duties in ways that discourage them from considering sustainability impact goals, even where pursuing such goals can help them discharge their duty to achieve financial returns.
Today, the Principles for Responsible Investment (PRI) in partnership with the United Nations Environment Programme Finance Initiative (UNEPFI) and the Generation Foundation released the Canada Legal Framework for Impact policy report.