Archive

  • SEC stumbles into battleground of climate materiality

    12 March 2024

    Letting companies decide whether emissions are material to their business opens the door for disputes, writes Michael Hurley

  • Net zero frameworks are 'missing' avoided emissions

    06 March 2024

    A standardised accounting method for calculating 'avoided emissions' is necessary to support net zero transition plans, Natixis and Mirova tell Michael Hurley

  • ICMA draws up a 'Common Ground Taxonomy' for transition plans

    26 February 2024

    The influential trade association wants issuer to act on transition plans before regulations arrive, and has provided a high-level tool to get the process started. Ahren Lester reports

  • Impact accounting framework released - with $236 per tonne cost of carbon

    23 February 2024

    The International Foundation for Valuing Impacts has published two draft methodologies - on greenhouse gas emissions and adequate wages. Michael Hurley speaks with Daniel Osusky

  • The future of eDNA

    16 February 2024

    Data provider NatureMetrics says demand is booming for its eDNA testing. Genevieve Redgrave visits its lab to find out more.

  • SFDR - still a work-in-progress

    13 February 2024

    What would investors like to see from Version 2.0 of the EU's much-maligned Sustainable Finance Disclosure Regulation? Michael Hurley reports

  • ESG at the crossroads

    12 February 2024

    Private markets firms are pioneering use of artificial intelligence (AI) to sharpen their ESG analysis, Chandini Jain writes

  • ESG controversy scores are impacting bond pricing

    05 February 2024

    Climate risk is still not efficiently being priced in bond markets, but the impact of exclusions and controversy scores give a glimpse to the future. Ahren Lester reports

  • Regulating ESG ratings: Mission impossible?

    02 February 2024

    As regulators around the world seek to define good practice for ESG raters, they are discovering the complexities of doing so, writes Michael Hurley

  • Comment: How to stay positive if you work in sustainable finance?

    01 February 2024

    As governments fail to act, hopes rest on the ingenuity of people and technological advances, writes Peter Cripps