Staying focused: sovereign climate assessment tool resists mission creep
The ground-breaking ASCOR project refuses to allow the number of indicators to 'explode' out of control, as it strives to keep the tool practicable, LSE's Antonina Scheer tells Ahren Lester
Impact accounting framework aims for integration with ISSB, ESRS standards
The IFVI and the Value Balancing Alliance are developing a methodology that seeks to appropriate concepts from the world of financial accounting and could also use information from key sustainability reporting standards. Michael Hurley reports
Nature data: roaming free?
Commercial data providers should back development of free-to-use platforms, according to RS Metrics. Genevieve Redgrave reports.
TNFD and the rise of nature disclosure regulation
Nature-related disclosure requirements are quickly set to become the norm, catalysed by the TNFD, writes Rebecca Perlman
Foresight aims for engagement benefit from proprietary ESG data platform
Foresight says its recently launched sustainability reporting database will bolster its investment decision-making and engagement. Genevieve Redgrave reports
Assurance on sustainability disclosures: A Q&A with IAASB
Standards for sustainability assurance will boost investor and regulator confidence in sustainability disclosures, IAASB says. Michael Hurley reports
Surprise as S&P drop ESG scores from credit ratings
The retreat from ESG scoring from the credit rating agency has flagged concerns around ESG transparency and the impact of anti-ESG sentiment, Ahren Lester writes
Prepare to report on climate - even companies in the US
Despite the politicization of ESG, US companies will not be exempt from the global momentum towards mandatory disclosure, write Jake Rascoff and Randi Mail
A first stab: French institutions try to calculate their biodiversity footprints
As French financial institutions for the first time estimate the scale of their impacts on nature, the numbers look bleak - but not comparable. Thomas Cox writes
The ISSB - a new global standard?
The ISSB standards create a common language and globally consistent baseline for disclosing climate-related risks and opportunities, writes William Yonge