Date: 6th November 2020
Author: BETTER FINANCE
Type: Consultations
BETTER FINANCE welcomes the the use of specific templates to standardise the disclosures of ESG information. We consider that to be comparable, the information disclosed must reach the highest degree of standardisation at cross-sectoral levels and standardisation concerns not only the type of information to be included, but also the order flow and format; in other words, it must exhibit the same structure. However, we suggest shortening the templates avoiding information overload including complex and misleading information regarding the sub-categories of investments.
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