Herbert Smith Freehills Podcasts

The Third Wheel (ESG Australia) EP44: ESG without borders: International reporting perspectives

July 04, 2024 Herbert Smith Freehills Podcasts Episode 44
The Third Wheel (ESG Australia) EP44: ESG without borders: International reporting perspectives
Herbert Smith Freehills Podcasts
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Herbert Smith Freehills Podcasts
The Third Wheel (ESG Australia) EP44: ESG without borders: International reporting perspectives
Jul 04, 2024 Episode 44
Herbert Smith Freehills Podcasts

Isabella Kelly is joined by Gareth Sykes, Heike Schmitz and Carolyn Pugsley for a tour of some of the key ESG reporting requirements internationally and the work that is being done to understand how they map against each other. They discuss challenges around the regimes’ differences in materiality thresholds, subject matter coverage and approaches to protection from liability. They share insights on the practical realities for companies who are grappling with how to comply with multiple regimes, including whether the same disclosures – or at least the same data – can be used, and what can be done to understand where uplift is required.

Show Notes

Isabella Kelly is joined by Gareth Sykes, Heike Schmitz and Carolyn Pugsley for a tour of some of the key ESG reporting requirements internationally and the work that is being done to understand how they map against each other. They discuss challenges around the regimes’ differences in materiality thresholds, subject matter coverage and approaches to protection from liability. They share insights on the practical realities for companies who are grappling with how to comply with multiple regimes, including whether the same disclosures – or at least the same data – can be used, and what can be done to understand where uplift is required.