• Financial institutions in scope of EU due diligence rules after vote

    26 April 2023

    Financial institutions would be required to disclose climate transition plans and conduct due diligence to ensure they do not contribute to negative impacts across their value chain, under new rules agreed by an influential EU Parliamentary committee.

  • IAASB brings forward sustainability assurance consultation

    24 April 2023

    The International Auditing and Assurance Standards Board (IAASB) has brought forward the planned date for consultation on an international standard for assurance of sustainability-related information, citing public feedback which urged it to do so.

  • Carney: More capital must be allocated to help dirty companies transition

    20 February 2023

    The bulk of capital needs to flow to companies that are not yet aligned with the goals of the Paris climate agreement but need investment to help them shift, Mark Carney has said.

  • ISSB standards to be ready by year-end, and will reference EU's

    17 February 2023

    Eagerly anticipated global standards for sustainability reporting will be available at the start of next year, and will reference the EU's standards.

  • Interview: Maersk on limited and reasonable assurance

    20 October 2022

    Following her appearance at The Future of ESG Data conference, Lene Bjørn Serpa, Maersk's head of corporate sustainability and ESG, discusses the role of assurance in strengthening internal controls. Interview by Vincent Huck

  • Sustainability standards will transform investor relations

    20 October 2022

    Having a set of sustainability standards will facilitate corporates' relations with their investors and focus discussion on qualitative aspects rather than data issues...

  • Shorting stocks can be climate engagement tool, Jefferies says

    05 October 2022

    Investors that buy and sell stocks in the hope that they lose value "could serve as an indirect engagement tool in pushing companies to reduce their carbon footprint", according to Jefferies.