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The evolving ESG reporting landscape
29 December 2023The main disclosure requirements in the US, the EU and the UK are outlined by Matthew Rossi and Henrietta Worthington
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Engaging on biodiversity
20 December 2023Rachael Monteiro explains how WHEB has been engaging with companies to put biodiversity on their sustainability agenda
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COP28: The role of quality data in climate reporting
11 December 2023It is becoming essential for asset managers to report transparently on their approach and outcomes relating to climate risks, writes Martina Macpherson
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Opening the black box of sovereign debt and climate risks
07 December 2023Sovereign debt investors are ready to use the first-of-its-kind Ascor tool to assess countries' climate progress, Adam Matthews and Esther Law tell Michael Hurley
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S&P: Physical climate risk could reduce global economy by 4.4% a year
27 November 2023Physical climate risks are likely to become more material to S&P's sovereign rating analysis, the rating agency says. Ahren Lester reports
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The Future of ESG Data, Asia: conference round-up
21 November 2023The region faces unique challenges, including that many SMEs are not able or willing to report the ESG data being demanded of them. Peter Cripps reports
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The ISSB: turning to implementation
16 November 2023The ISSB would consider creating a standard for SMEs if it would help them work with investors and other corporate clients, its vice-chair Jindong Hua reveals in a Q&A
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Scope 4 emissions: opportunity or wrong turn?
15 November 2023Companies should focus on reducing emissions - not complex calculations of avoided emissions, argues Geoffroy Marcassoli
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Hidden in the shadows
02 November 2023Investors can play a critical role in mitigating hidden human rights breaches in supply chains, writes Sairindri Christisabrina
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The AI innovation transforming ESG
01 November 2023Not all Artificial Intelligence can be relied on to produce meaningful sustainability analysis, writes Chandini Jain