Archive

  • The ISSB: turning to implementation

    16 November 2023

    The 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

  • Scope 4 emissions: opportunity or wrong turn?

    15 November 2023

    Companies should focus on reducing emissions - not complex calculations of avoided emissions, argues Geoffroy Marcassoli

  • The AI innovation transforming ESG

    01 November 2023

    Not all Artificial Intelligence can be relied on to produce meaningful sustainability analysis, writes Chandini Jain

  • The Future of ESG Data 2023 conference round-up

    18 October 2023

    Will the standardisation of ESG disclosure really make a difference, and will ESG ratings stand the test of time? These were among the discussion points at the conference, writes Peter Cripps

  • Scope 3 data: imprecise and sometimes plain wrong

    18 October 2023

    Estimates are being used to fill in holes and inaccuracies in corporate disclosures, while there are hopes satellite data will provide clarity, The Future of ESG Data heard

  • What next for climate scenarios? Part two

    16 October 2023

    How will the next generation of climate scenarios differ from the first, Michael Hurley asks

  • Q&A with Patrick de Cambourg

    13 October 2023

    The Chair of the EFRAG Sustainability Reporting Board argues that reporting in line with the CSRD has effectively reported in line with the ISSB

  • What next for climate scenarios?

    12 October 2023

    As criticisms grow of the first climate scenario models, what does the next generation need to look like, Michael Hurley asks

  • The importance of developing sustainability reporting standards for the public sector

    26 September 2023

    As the baseline for private sector sustainability reporting is finalized, the public sector has started to build on this to address its own specific needs, writes Ian Carruthers

  • Acciona: Impact in the sustainable bond market is very low

    25 September 2023

    Frustrated by the limited impact of sustainable bonds, the Spain-based conglomerate has published an additionality-focused framework it hopes will help transform the market. Ahren Lester reports