Archive

  • Unveiling Scope 3 emissions: A crucial shift for investors

    08 January 2025

    Accounting for these emissions, long overlooked due to their complexity, would go a long way to supporting a net-zero transition in the real economy, writes Udo Riese

  • Scrambled regs to give investors indigestion in 2025

    20 December 2024

    Investors must digest a diet of disparate sustainable finance regulations in the year ahead. Michael Hurley reports

  • Sustainability assurance: sailing a boat under construction

    12 December 2024

    The cost of gaining assurance, data quality and the need for subjective judgments could limit the usefulness of sustainability assurance, Michael Hurley writes

  • Making nature data open to all

    11 December 2024

    The TNFD's proposed open data 'facility' has been welcomed by data providers, but the key issue of how it will be funded is yet to be resolved. Genevieve Redgrave reports

  • Cut back data points to keep CSRD manageable

    28 November 2024

    'Ruthless' materiality assessments are needed to help reduce the 'overwhelming' reporting burden, writes Michael Hurley

  • COP29 finance day: Harmonisation initiatives the highlight of underwhelming day

    14 November 2024

    Multi-jurisdiction taxonomies and a push for harmonised transition plan rules stole the headlines, as finance proved a sticking point, Michael Hurley writes

  • Lay the foundations before building: ISSB standards as the Global Baseline

    12 November 2024

    Investors need national regulators to rapidly adopt ISSB standards without removing key concepts or requirements, writes Nathan Fabian

  • Q&A with TNFD's David Craig

    05 November 2024

    The co-chair of the Taskforce on Nature-related Financial Disclosures talks to Peter Cripps about why the organisation is consulting on an open-access nature data 'facility'

  • Finding alpha: looking at alternative ESG data related to human capital

    28 October 2024

    Human capital represents a potentially novel source of alpha — an intangible asset not fully priced-in by the market, argues Bowie Ko

  • Webinar: Uptake of spatial data being driven by nature, climate reporting requirements, says Verisk

    24 October 2024

    TNFD reporting has boosted investor demand for geospatial data, an Environmental Finance webinar heard