Archive

  • Accounting for Asia's biodiversity

    10 March 2023

    The finance industry should develop its own methods of biodiversity accounting, argues ADM's Christopher Botsford

  • Explainer: The Transition Pathway Initiative

    21 February 2023

    The TPI has emerged as a key investor tool for assessing transition risk, write Rory Sullivan and Valentin Jahn

  • Asia-focused ESG technology on the rise

    20 February 2023

    Technology built in and for local markets can provide valuable benefits, argues Darian McBain. Genevieve Redgrave reports

  • 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