Die internationalen Standards für die Nachhaltigkeitsberichterstattung nehmen für den Finanzsektor konkretere Formen an. Das für ihre Erarbeitung zuständige Gremium International Sustainability Standards Board (ISSB) hat entschieden, dass Banken, Versicherer und Vermögensverwalter die von ihnen finanzierten Treibhausgasemissionen offenlegen sollen. Zudem stellte es Standards für Biodiversität, Humankapital und Menschenrechte in Aussicht.
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