• Calls for the ISSB to place greater focus on transition

    02 February 2023

    Some investors argue the International Sustainability Standards Board needs to place the transition to a net zero economy at the heart of its forthcoming standards. Michael Hurley reports

  • Q&A with Sue Lloyd

    01 February 2023

    Supporting company reporting of sustainability impacts outside the ISSB's financial materiality remit will be part of future work, the vice-chair of the standards body tells Michael Hurley

  • NZAOA extends target setting protocol

    31 January 2023

    The third edition of its model adds sovereigns and unlisted equity. Vincent Huck interviews Udo Riese and Claudia Bolli

  • Explainer: The state of play with the ISSB

    31 January 2023

    As the proposed international baseline for corporate sustainability reporting enters a potentially defining few weeks, Michael Hurley presents the state of play

  • Issuer profile: Greenyard

    26 January 2023

    The fruit and vegetable supplier defends its 'sleeping SLL', arguing that setting KPIs post-issuance helped 'prevent a rush to unambitious targets'. Ahren Lester reports

  • SLBs at 'inflection point' in 2023 as sustainable bond market rebounds

    19 January 2023

    After struggling in late 2022, S&P's Dennis Sugrue tells Ahren Lester the sustainability-linked bond market needs to face up to its significant challenges to return as a driver rather than drag on sustainable bond growth in 2023

  • Sustainable finance: key themes for regulation and policy in 2023

    06 January 2023

    The year ahead could be dominated by ESG-related regulation and progress on sustainability data initiatives, Michael Hurley writes

  • COP15: A historical moment for biodiversity and corporate disclosure

    23 December 2022

    To make the 'Paris agreement for nature' a success, countries should waste no time in making biodiversity reporting legally mandatory, argues CDP's Mirjam Wolfrum

  • Mastering TCFD will pay dividends in 2023's regulatory landscape

    12 December 2022

    As regulators around the world ramp up climate-related disclosure requirements, much work is needed to ensure information is useful to investors, writes Laura Zizzo

  • Q&A: The evolution of ESG data and regulation

    28 November 2022

    In an increasingly complicated market, the cost of compliance with ESG regulations will increase, but the cost of litigation could be even higher, say Paul Watchman and Thomas Harding