Archive

More ESG resolutions expected at Berkshire Hathaway meeting

ESRS for specific sectors and non-EU companies delayed by two years

Green bond emissions accounting could 'significantly boost' market

Accounting exclusively for project emissions financed through green bonds could "significantly boost" demand for the instrument as well as encourage greater green bond supply from 'transition' issuers, according to Barclays.

Heavy industries must speed up to get on track with emissions targets, says WBA

Heavy industries need to triple carbon emission intensity reduction over the next five years to align with the 1.5°C trajectory, data from the World Benchmarking Alliance (WBA) has found.

Japan shows value of clear policy to spur transition finance, JCR says

Japan's sovereign transition bond, and its links to government 'roadmaps' to decarbonise high-emitting sectors, shows how clear policy frameworks can catalyse 'transition finance', according to Japan Credit Rating Agency (JCR).

'Hard-to-abate' green bonds tell transition investors we are 'here for real'

Green bonds are valuable for hard-to-abate issuers to demonstrate what they are doing right now to secure a low-carbon future when 'zero carbon' technologies are still being developed, according to Alcoa and ING.

The accountability backlash has begun

Companies appear increasingly less tolerant of shareholders' dissenting opinions on risk management, governance, and pay, writes Lindsey Stewart

'Dividing line' between transition and business strategies is fading fast

The convergence of climate transition and financial business strategies is becoming more prominent and is helping drive greater sophistication in transition planning by issuers, sustainable finance experts told an Environmental Finance event.

Financial accounting of net-zero commitments? Not yet, IASB says

A decision on whether net-zero commitments should be recognised under IAS 37 lays bare an expectation gap between backward-looking financial accounting and forward-looking sustainability perspectives. Vincent Huck reports

People Moves, 26 April: Glass Lewis, Abris, NTR, Circulate Capital, Mediolanum ... and more