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Challenges remain over comparing sustainability disclosure standards, says ISS

Variations in sustainability frameworks may limit the ability to compare how businesses are using the standards (Photo: Andreas Rentz/Getty Images)

A regulatory round-up from ISS spells out the difficulties of applying overlapping ESG regimes

A report from Institutional Shareholder Services’ environmental, social and governance team underlines the difficulties of simultaneously applying key sustainability disclosure standards to companies and highlights concerns around the comparability of ESG fund requirements.

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