{"id":112,"date":"2024-01-09T20:31:52","date_gmt":"2024-01-09T17:31:52","guid":{"rendered":"https:\/\/bankfin.unipi.gr\/greenfinlab\/?page_id=112"},"modified":"2024-01-19T19:28:46","modified_gmt":"2024-01-19T16:28:46","slug":"sustainability-reporting","status":"publish","type":"page","link":"https:\/\/bankfin.unipi.gr\/greenfinlab\/sustainability-reporting\/","title":{"rendered":"Sustainability Reporting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"112\" class=\"elementor elementor-112\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c16119 e-con-full e-flex e-con e-parent\" data-id=\"3c16119\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-a1ab7e2 e-flex e-con-boxed e-con e-child\" data-id=\"a1ab7e2\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-efd24c9 elementor-widget elementor-widget-heading\" data-id=\"efd24c9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Sustainability Reporting - Sustainable Finance<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cc04c91 e-con-full e-flex e-con e-parent\" data-id=\"cc04c91\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-2906369 e-flex e-con-boxed e-con e-child\" data-id=\"2906369\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38b3ec4 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"38b3ec4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"769\" src=\"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/eufin_2023_sustainability_reporting_plenary-1024x769.jpg\" class=\"attachment-large size-large wp-image-115\" alt=\"EUFIN 2023 Sustainability Reporting\" srcset=\"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/eufin_2023_sustainability_reporting_plenary-1024x769.jpg 1024w, https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/eufin_2023_sustainability_reporting_plenary-300x225.jpg 300w, https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/eufin_2023_sustainability_reporting_plenary-768x576.jpg 768w, https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/eufin_2023_sustainability_reporting_plenary-1536x1153.jpg 1536w, https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/eufin_2023_sustainability_reporting_plenary.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a8af76 e-flex e-con-boxed e-con e-child\" data-id=\"3a8af76\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c194fb elementor-widget elementor-widget-heading\" data-id=\"6c194fb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Double materiality<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f69b74 elementor-widget elementor-widget-text-editor\" data-id=\"5f69b74\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>The concept of \u2018double-materiality\u2019 was officially addressed by the European Commission in its \u2018<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:52019XC0620(01)&amp;from=EN\" target=\"_blank\" rel=\"noopener\"><strong>Guidelines on Non-financial Reporting: Supplement on Reporting Climate-related Information<\/strong><\/a>\u2019 in June 2019. According to these guidelines, companies are encouraged to evaluate materiality from two perspectives, namely:<\/p><ul><li>the extent necessary for an understanding of the company\u2019s development, performance and position, \u2018in the broad sense of affecting the value of the company\u2019, which should be typically of most interest to investors;<\/li><li>environmental and social impact of the company\u2019s activities on a broad range of stakeholders.<\/li><\/ul><p>By addressing the need for interconnectivity to exist between aspects 1) and 2)<\/p><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-502ad69 e-con-full e-flex e-con e-parent\" data-id=\"502ad69\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;full&quot;,&quot;background_background&quot;:&quot;classic&quot;}\" data-core-v316-plus=\"true\">\n\t\t<div class=\"elementor-element elementor-element-fad1831 e-flex e-con-boxed e-con e-child\" data-id=\"fad1831\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-29a504f e-flex e-con-boxed e-con e-child\" data-id=\"29a504f\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba584c7 elementor-widget elementor-widget-heading\" data-id=\"ba584c7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Recent developments on Sustainability Reporting and Finance<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a008ba6 elementor-widget elementor-widget-text-editor\" data-id=\"a008ba6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Corporate Sustainability Reporting Directive (CSRD) \u2013 10\/11\/2022<\/strong><\/p><p><a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20221107IPR49611\/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals\">https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20221107IPR49611\/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals<\/a><\/p><p>\u00a0<\/p><p><strong>New EU sustainability standards \u2013 31\/07\/2023<\/strong><\/p><p><a href=\"https:\/\/www.esgtoday.com\/eu-commission-adopts-sustainability-reporting-rules\/\">https:\/\/www.esgtoday.com\/eu-commission-adopts-sustainability-reporting-rules\/<\/a>\u00a0\u00a0\u00a0\u00a0<\/p><p>\u00a0<\/p><p><strong><em>European Sustainability Reporting Standards (ESRS)<\/em><\/strong><\/p><p><a href=\"https:\/\/www.efrag.org\/lab6?AspxAutoDetectCookieSupport=1\">https:\/\/www.efrag.org\/lab6?AspxAutoDetectCookieSupport=1<\/a><\/p><p>\u00a0<\/p><p><strong>CFA Institute &#8211; Global ESG Disclosure Standards for Investment Products <\/strong><\/p><p><a href=\"https:\/\/rpc.cfainstitute.org\/en\/esg-standards\">https:\/\/rpc.cfainstitute.org\/en\/esg-standards<\/a><\/p><p><em>\u2018The Global ESG Disclosure Standards for Investment Products are the first global voluntary standards for disclosing how an investment product considers ESG issues in its objectives, investment strategy, and stewardship activities.\u2019<\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adc2f40 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"adc2f40\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/EU-flags-3.jpg\" class=\"attachment-large size-large wp-image-116\" alt=\"\" srcset=\"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/EU-flags-3.jpg 1024w, https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/EU-flags-3-300x225.jpg 300w, https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-content\/uploads\/2024\/01\/EU-flags-3-768x576.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sustainability Reporting &#8211; Sustainable Finance Double materiality The concept of \u2018double-materiality\u2019 was officially addressed by the European Commission in its \u2018Guidelines on Non-financial Reporting: Supplement on Reporting Climate-related Information\u2019 in June 2019. According to these guidelines, companies are encouraged to evaluate materiality from two perspectives, namely: the extent necessary for an understanding of the company\u2019s&hellip;&nbsp;<a href=\"https:\/\/bankfin.unipi.gr\/greenfinlab\/sustainability-reporting\/\" class=\"\" rel=\"bookmark\">\u03a0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1 &raquo;<span class=\"screen-reader-text\">Sustainability Reporting<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/template-pagebuilder-full-width.php","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":100,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"_ti_tpc_template_sync":false,"_ti_tpc_template_id":"","footnotes":""},"class_list":["post-112","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-json\/wp\/v2\/pages\/112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-json\/wp\/v2\/comments?post=112"}],"version-history":[{"count":7,"href":"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-json\/wp\/v2\/pages\/112\/revisions"}],"predecessor-version":[{"id":222,"href":"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-json\/wp\/v2\/pages\/112\/revisions\/222"}],"wp:attachment":[{"href":"https:\/\/bankfin.unipi.gr\/greenfinlab\/wp-json\/wp\/v2\/media?parent=112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}