Archive

  • 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

  • Staying focused: sovereign climate assessment tool resists mission creep

    11 September 2023

    The ground-breaking ASCOR project refuses to allow the number of indicators to 'explode' out of control, as it strives to keep the tool practicable, LSE's Antonina Scheer tells Ahren Lester

  • Impact accounting framework aims for integration with ISSB, ESRS standards

    25 August 2023

    The IFVI and the Value Balancing Alliance are developing a methodology that seeks to appropriate concepts from the world of financial accounting and could also use information from key sustainability reporting standards. Michael Hurley reports

  • Nature data: roaming free?

    24 August 2023

    Commercial data providers should back development of free-to-use platforms, according to RS Metrics. Genevieve Redgrave reports.

  • TNFD and the rise of nature disclosure regulation

    18 August 2023

    Nature-related disclosure requirements are quickly set to become the norm, catalysed by the TNFD, writes Rebecca Perlman