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

The Geneva Association has outlined a framework to assess insurers' impact on society. But why is it needed and how would it operate alongside existing ESG frameworks? Paul Walsh reports

Investors should first look at water when kicking off engagement with corporations on natural capital, Jefferies' Grace Elshafei tells Thomas Cox

There are significant differences in levels of transition readiness across the real estate sector, argues Matt Soffair, and owners of highly sustainable buildings may benefit from a 'scarcity premium'

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