Archive

  • 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

  • Foresight aims for engagement benefit from proprietary ESG data platform

    17 August 2023

    Foresight says its recently launched sustainability reporting database will bolster its investment decision-making and engagement. Genevieve Redgrave reports

  • Assurance on sustainability disclosures: A Q&A with IAASB

    10 August 2023

    Standards for sustainability assurance will boost investor and regulator confidence in sustainability disclosures, IAASB says. Michael Hurley reports

  • Surprise as S&P drop ESG scores from credit ratings

    09 August 2023

    The retreat from ESG scoring from the credit rating agency has flagged concerns around ESG transparency and the impact of anti-ESG sentiment, Ahren Lester writes

  • Prepare to report on climate - even companies in the US

    07 August 2023

    Despite the politicization of ESG, US companies will not be exempt from the global momentum towards mandatory disclosure, write Jake Rascoff and Randi Mail

  • A first stab: French institutions try to calculate their biodiversity footprints

    03 August 2023

    As French financial institutions for the first time estimate the scale of their impacts on nature, the numbers look bleak - but not comparable. Thomas Cox writes

  • The ISSB - a new global standard?

    26 July 2023

    The ISSB standards create a common language and globally consistent baseline for disclosing climate-related risks and opportunities, writes William Yonge

  • Understanding divergences of ESG Risk Ratings

    18 July 2023

    ESG risks impact companies differently across sectors, countries, and market cap sizes, writes Ouaile El Fetouhi