The environmental challenge for sustainable finance
Methodologies, information and environmental indicators
The disclosure requirements introduced by the regulation on sustainable finance are so substantial and complex that they imply the need for an adequate technical support framework in the implementation phase of the discipline, which helps companies and investors to fully understand the contents and methods for generating the environmental information required by the new standards.
The purpose of the Guideline “The environmental challenge for sustainable finance: methodologies, information and environmental indicators” is to provide an operational tool that aims to provide methodological support and guidance for environmental sustainability reporting, in accordance with the new European standards.
The Guideline was developed to facilitate the self-assessment process of stakeholders, so that this is anchored to a methodological uniformity, scientifically validated, capable of ensuring greater reliability and comparability of the data.
With reference to the ISPRA public consultation (22 May - 31 August 2024), the ISPRA Guideline has been updated taking into account the observations and comments received.
Publication available only in electronic format