Analysis

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 climate conference saw multilateral talks stagnate but bilateral partnerships show the way forward, argue Lina Apsheva and Gregor Vulturius

Companies need to accelerate their sustainability efforts to help limit global warming, while adaptation also needs to rise up the agenda, says James Robey

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

German real estate investor Alstria tells Genevieve Redgrave why shareholders should be asked to take a dividend cut to pay for green grants

The decision will change climate considerations in finance on three continents, writes Dana Kupova

Attempts to finalise a standard have been bogged down in talks about whether the labelled bond market also needs minimum requirements - but there is hope of resolution. Ahren Lester reports