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Navigating policy uncertainty in sustainable investing
26 June 2024Despite the risk of policies being dialled back, the issue is speed rather than direction, writes Victoria MacLean
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Bogged down in Bonn
21 June 2024Slow progress on negotiations on Article 6 in Bonn leaves much to be thrashed out at COP29, writes
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The role of national standard-setters in delivering ESRS
13 June 2024The governance of national standard-setters varies greatly across the European Union, with implications for how the reporting standards are implemented, writes Philippe Diaz
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Regulating transition plans
04 June 2024A patchwork of regulations will soon ask financial institutions to publish and implement climate transition plans, Michael Hurley reports
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The complexities of applying the EU's CBAM to aluminium producers
03 June 2024Emissions linked to electricity consumption in aluminium production are currently not included in the Carbon Border Adjustment Mechanism's calculations, writes Juliette de Valence
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CSDDD - ambitious yet pragmatic
31 May 2024The EU's CSDDD marks a clear inflection point for ESG, where companies move beyond pledges and act on sustainability, writes Alexandra Mihailescu Cichon
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What the ECtHR climate ruling means for businesses and investors
20 May 2024A watershed legal ruling could help investors push for more ambitious climate action, writes Alison Ogley
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'Remarkable' Italian green bond demand as key tweaks hit mark
16 May 2024Enhancements to the planned use-of-proceeds and 'additionality' credentials of the new Italian green bond helped the sovereign to secure a record orderbook. Ahren Lester reports
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Will the SEC's climate rule be a game changer?
02 May 2024Listed companies in the world's largest economy will be subject to climate reporting rules the first time. Michael Hurley explores the ramifications
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Financial accounting of net-zero commitments? Not yet, IASB says
26 April 2024A decision on whether net-zero commitments should be recognised under IAS 37 lays bare an expectation gap between backward-looking financial accounting and forward-looking sustainability perspectives. Vincent Huck reports