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September 28, 2022

EU and US asset managers at odds over ISSB draft climate and sustainability standards

Divergent views on materiality and Scope 3 emissions reveal difficulty in achieving a ‘global baseline’ for corporate disclosure standards, Morningstar research reveals.

Major differences persist among EU and US asset managers on how to establish an internationally recognised standard for sustainability reporting by companies, to inform their investors, according to new research by Morningstar.

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