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.
Glossary
- 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
