ESG Transformation: Conversation Series
The increasing focus on corporate purpose, accountability and operational resilience continues to strengthen environmental, social and governance (ESG) matters as a core strategic issue for businesses, investors and lenders. In this podcast series, we discuss the risks and opportunities to provide much needed clarity to achieve a sustainable future.
ESG Transformation: Conversation Series
Reporting For Duties: ESG Reporting in Australia - ASRS: Metrics & targets pillar
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Herbert Smith Freehills LLP
Climate-related metrics and targets are already a key area of focus for stakeholders, but under the new regime there will be more granularity than has been disclosed in the past.
The ASRS metrics & targets pillar requires companies to take the leap towards granular quantitative disclosures (including in relation to Scope 3 emissions). In this episode, we talk about the need for a deep understanding of the related metrics, assumptions, interim targets and contingencies and how they factor into a company’s position and prospects.