Archive

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

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

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

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

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

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

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

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

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

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