Archive

Joseph Noss looks at why backward-looking emissions reporting provides no guarantee of reducing exposure to transition risk

The finance industry should develop its own methods of biodiversity accounting, argues ADM's Christopher Botsford

The TPI has emerged as a key investor tool for assessing transition risk, write Rory Sullivan and Valentin Jahn

Technology built in and for local markets can provide valuable benefits, argues Darian McBain. Genevieve Redgrave reports

Some investors argue the International Sustainability Standards Board needs to place the transition to a net zero economy at the heart of its forthcoming standards. Michael Hurley reports

Supporting company reporting of sustainability impacts outside the ISSB's financial materiality remit will be part of future work, the vice-chair of the standards body tells Michael Hurley

The third edition of its model adds sovereigns and unlisted equity. Vincent Huck interviews Udo Riese and Claudia Bolli

As the proposed international baseline for corporate sustainability reporting enters a potentially defining few weeks, Michael Hurley presents the state of play

The fruit and vegetable supplier defends its 'sleeping SLL', arguing that setting KPIs post-issuance helped 'prevent a rush to unambitious targets'. Ahren Lester reports

After struggling in late 2022, S&P's Dennis Sugrue tells Ahren Lester the sustainability-linked bond market needs to face up to its significant challenges to return as a driver rather than drag on sustainable bond growth in 2023