Dr. Raphael Tietmeyer

Raphael Tietmeyer serves as our Senior Analyst for sustainability disclosure and sustainable finance. Prior to joining us full-time, he gained experience by engaging as an External Advisor for Climate & Company on various projects concerning international sustainability disclosure regulation.

During his doctoral studies at the University of Hamburg, Raphael extensively investigated the links and consequences of environmental, social, and governance (ESG) disclosure, performance, and risks. At the University of Hamburg, he also coordinated the Bloomberg Terminal, and was part of the research group on sustainable finance. Before this, he obtained his Bachelor’s degree in International Business Administration from the University of Twente and completed his Master’s degree in Global Business and Sustainability at the Erasmus University, Rotterdam.

In his leisure time, he enjoys activities such as travelling, swimming, biking, and playing the guitar.

Latest released papers

Publication

Public Consultation: Materiality Assessment Implementation, and Value Chain Implementation Guidance

February 5, 2024 - This document sets out our joint feedback to the public consultations on EFRAG’s Materiality Assessment Implementation Guidance (MAIG) and Value Chain Implementation Guidance (VCIG).This document sets out our joint feedback to the public consultations on EFRAG’s Materiality Assessment Implementation Guidance (MAIG) and Value Chain Implementation Guidance (VCIG). The document has been drafted collaboratively by Climate & Company and Climate Focus. This work was financed by the Gordon and Betty Moore Foundation and is part of the project "Sustainable Finance Instruments for Sustainable Land Use".

Publication

Public Consultation: Postponement of Deadlines under the Accounting Directive

December 14, 2023 - In this publication we provide feedback to the European Commission's proposal to postpone the ESRS sector-specific standards. We give arguments why we encourage the timely adoption and usage of these standards, why this is possible, and recommendations how to achieve this.In this publication, we provide feedback to the European Commission's proposal to postpone the ESRS sector-specific standards. We give arguments as to why we encourage the timely adoption and usage of these standards, why this is possible, and recommendations on how to achieve this. This document was co-written by our Analysts Max Tetteroo and Raphael Tietmeyer, together with Erin Matson and Georg Hahn from Climate Focus, Florian Haberman from Radboud University, and Frank Schiemann from the University of Bamberg.

Publication

Comparative Analysis of Upcoming Disclosure Standards: Key Steps to Raise Ambition (and the case of deforestation)

January 19, 2023 - ANALYSIS: “Comparative Analysis of Upcoming Disclosure Standards: Key Steps to Raise Ambition (and the case of deforestation)” What's in it? An ambitious and internationally-harmonised disclosure landscape is crucial for enabling financial market participants to evaluate and price-in sustainability risks and impacts when making investment decisions. This study structurally analyses three proposals for sustainability and climate-related disclosure standards, published by the European Financial Reporting Advisory Group (EFRAG), the International Sustainability Standards Board (ISSB), and the US Securities and Exchange Commission (SEC) in March and April 2022, along our ‘seven building blocks for effective disclosure standards’. For each building block, we evaluate…

Publication

A next step for biodiversity disclosure: building on the GBF and existing tools and measures

December 16, 2022 - Part of a paper series published by Expertise France, Climate & Company has written a position paper about biodiveristy disclosure in the context of the CBD COP15Part of a paper series published by Expertise France, Climate & Company has written a position paper about biodiveristy disclosure in the context of the CBD COP15. The policy paper first argues how corporate disclosure can play a critical role in the protection of biodiversity around the world. Then, it lays out the existing work on disclosure regulation and initiatives, and explains what first steps corporation and financial institutions around the world have already taken. Lastly, it explains why the Global Biodiversity Framework under discussion at COP15 should build on existing disclosure work. In doing so it can create a…

Publication

Our comment to the IFRS Sustainability Standards Exposure drafts

November 28, 2022 - These are our comments to the ISSB's sustainability-related disclosure drafts which focus on raising the ambition of the global disclosure baseline as a method of halting deforestation.Following COP26, the IFRS' International Sustainability Standards Board (ISSB) was established to deliver a comprehensive global baseline of sustainability-related disclosure standards. Their exposure drafts (IFRS S1 & IFRS S2) were open for consultation, and our team replied with two comments, one to share our general observations and one to provide in-depth technical feedback. This is particularly important as though we support the initiative and hope to see a quick implementation, we see significant room for improvement.

Publication

Bridging sustainable finance and sustainable land use initiatives to reduce deforestation: An overview of EU and Brazilian legislation

- This technical briefing highlights sustainable finance and sustainable land-use regulations in Brazil and the EU and aims to support regulatory cooperation between the two.Supporting regulatory cooperation on anti-deforestation between Brazil and the European Union Land use change contributes to 23% of global emissions and leads to high biodiversity loss. Deforestation is a major threat to both. Sustainable finance is about “shifting the trillions” from unsustainable towards sustainable economic activities. Therefore, cooperation on anti-deforestation regulation between Brazil and the EU needs to be fostered. To illustrate this, in this policy brief we address the following questions: How can the sustainable finance toolbox support transformation in the land-use sector? What are the EU's plans to halt deforestation caused through its supply chains? And what regulations…

Publication

Our Remarks on the European Sustainability Reporting Standards

- These are our comments to EFRAG's draft of the European Sustainability Reporting Standards (ESRS) with a focus on improving disclosure requirements to reveal unsustainable economic activities that contribute to deforestation.Our comments to the ESRS drafts by EFRAG are the product of an intense collaboration with a group of international experts on topics including agriculture, biodiversity, forestry, the circular economy and more. Our goal is raising the ambition of the ESRS to effectively use disclosure requirements as a powerful tool to uncover economic activities related to deforestation and help revert land use change, biodiversity loss and climate change. Besides the cross-cutting and topical standards included in the ESRS, EFRAG is currently focusing on the development of 40 sector standards. We will thus continue our collaboration with experts to provide valuable…

Publication

Policy Brief: Germany’s G7 presidency is an opportunity to promote global ESG reporting

February 21, 2022 - This policy brief highlights the opportunities for Germany to put sustainability disclosure regulation high on the G7 agenda in 2022 and start setting ambitious international standards to facilitate the flow of sustainable capitals globally.Developed together with the Sustainable Finance Research Platform and the University of Hamburg, this policy brief highlights the opportunities for Germany to put sustainability disclosure regulation high on the G7 agenda in 2022 and start setting ambitious international standards to facilitate the flow of sustainable capitals globally. Read our recommendations in our policy brief.

Publication

Report: State and trends of international ESG disclosure policy measures

November 4, 2021 - Discover our most recent research output on ‘Global Trends towards more Transparency in Sustainable Finance’.Published on November 4th 2021, the second IPSF report focuses on the international comparison of taxonomies and on sustainability-related disclosure is published. The release coincides with the crucial discussions on Sustainable Finance at COP26 in Glasgow. Discover our most recent research output on ‘Global Trends towards more Transparency in Sustainable Finance’.

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Dr. Raphael Tietmeyer

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Latest released papers

Public Consultation: Materiality Assessment Implementation, and Value Chain Implementation Guidance

Public Consultation: Postponement of Deadlines under the Accounting Directive

Comparative Analysis of Upcoming Disclosure Standards: Key Steps to Raise Ambition (and the case of deforestation)

A next step for biodiversity disclosure: building on the GBF and existing tools and measures

Our comment to the IFRS Sustainability Standards Exposure drafts

Bridging sustainable finance and sustainable land use initiatives to reduce deforestation: An overview of EU and Brazilian legislation

Our Remarks on the European Sustainability Reporting Standards

Policy Brief: Germany’s G7 presidency is an opportunity to promote global ESG reporting

Report: State and trends of international ESG disclosure policy measures

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