High-Level ESG Conference, April 2022 - Presentation

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Welcome to our High-Level Online Conference! Closing the ESG Transparency Gap: Next steps on the International Sustainable Finance Agenda

26.04.2022

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IF WE ARE SERIOUS ABOUT SUSTAINABLE DEVELOPMENT, WE NEED TO GET THE FINANCING RIGHT.

Sustainable Finance Think Tank

climateandcompany.org hello@climcom.org


Our Agenda

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Session 1: Why Sustainable Finance needs solid disclosure regulation Keynotes: Katharina Beck (Alliance 90/The Greens, finance spokesperson) Nathan Fabian (UNPRI, Chair of EU SF Platform)

Panel : Katharina Beck (Alliance 90/The Greens, finance spokesperson) Nathan Fabian (UNPRI, Chair of EU SF Platform) Satoshi Ikeda (CSFO, Japan FSA)

13:00 – 13:40 CET 26.04.2022

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Session 2: International perspectives: Current challenges & trends in ESG disclosure regulation Input: Report on state and trends of ESG disclosure across IPSF Jurisdictions

Keynote: Satoshi Ikeda (CSFO, Japan FSA) Three questions with Marjella Lecourt-Alma (CEO & Co-founder of Datamaran)

Panel : Christoph Baumann (Head of Swiss delegation G20 SFWG, IPSF, TNFD) Douglas Kativu (Director of GRI Africa) Marjella Lecourt-Alma (CEO & Co-founder Datamaran) Satoshi Ikeda (CSFO, Japan FSA)

13:40 – 14:30 CET 26.04.2022

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What are the state and trends of ESG disclosure regulations? Insights from an international study written by Climate & Company, with support from the University of Hamburg Katharina Erdmann Blerita Korca

This report was carried out under a project by Climate & Company in co-operation with the University of Hamburg under a grant agreement with the German development agency (GIZ)

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Background • Overview of ESG disclosure measures in 18 IPSF* jurisdictions, and Brazil, and the US • Mapping both entity and productlevel, existing and planned measures

* International Platform on Sustainable Finance

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Building blocks approach • Analytical lens of the report • Combination of building blocks matters

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Building blocks approach • Analytical lens of the report • Combination of building blocks matters

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Disclosure Content Current State • Lack of specific KPIs • Lack of forward-looking disclosure • Limited measures on biodiversity

Recommendations • ESG disclosure measures should be aligned • The environmental pillar needs to go beyond only climate-related measures • More forward-looking and supplychain related data

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Mandatory vs. Voluntary Current State • Voluntary ESG disclosure measures are still very common • Mandatory ESG disclosure measures on the rise

Recommendations • The need to more forward from voluntary measures and adopt mandatory ESG disclosure measures

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Materiality Current State

Recommendations

• Financial materiality is currently more common than double materiality • Planned measures use both approaches in roughly equal amounts

• The need to implement double materiality • The definition of financial and double materiality is nuanced in the long run

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Scope Current State

Recommendations

• The listing status of an entity is the most common criteria for the scope of the disclosure measures

• Expand the scope to more non-listed firms • Require more financial product and service level disclosure regulations

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Additional reports by C&C team

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Time for a Coffee. Coffee Break

Session 3

Closing Remarks

Networking

14:30 – 14:40

14:40 – 15:30

15:30– 15:40

From 15:40

International cooperation on transparency & disclosure: Insights & next steps

On wonder.me

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Time for a Coffee. Coffee Break

14:30 – 14:40

Session 3

14:40 – 15:30 International cooperation on transparency & disclosure: Insights & next steps

Closing Remarks

Networking

15:30– 15:40

From 15:40 On wonder.me

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Closing Remarks Ingmar Juergens (CEO and Co-Founder Climate & Company)

15:30 – 15:40 CET​ 26.04.2022

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Join our networking session on Wonder.me


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