Analysis

  • Nature-based solutions can help companies pursue ambitious climate goals

    09 May 2024

    They are an under-utilised tool, despite their ability to simultaneously combat climate change and help reverse ecosystem loss, argues Lauren Smart.

  • Going beyond the pale green

    08 May 2024

    Foresight's Irish impact fund aims that one-in-four of its investments will be 'pure green'. Jennifer Forrest reports

  • Will AI be transformative for ESG data? Part two

    06 May 2024

    The second part of this feature exploring how the AI revolution could transform the ESG data landscape, looks at how AI can be used to generate actionable insights and where it will go next. Peter Cripps reports

  • Will AI be transformative for ESG data?

    03 May 2024

    The AI revolution is already transforming the ESG data landscape. But how much trust should we place in the bots, asks Peter Cripps

  • Will the SEC's climate rule be a game changer?

    02 May 2024

    Listed companies in the world's largest economy will be subject to climate reporting rules the first time. Michael Hurley explores the ramifications

  • What private investors should look for in nature-based solutions

    30 April 2024

    The need to invest in nature is not another dotcom boom, but a global infrastructure upgrade, argues Alastair Collier

  • The accountability backlash has begun

    29 April 2024

    Companies appear increasingly less tolerant of shareholders' dissenting opinions on risk management, governance, and pay, writes Lindsey Stewart

  • Financial accounting of net-zero commitments? Not yet, IASB says

    26 April 2024

    A 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

  • Wave of change: The state of play on blue bonds

    25 April 2024

    They are currently a niche within the sustainable bond market, but could blue bonds play a key role in turning the tide on water-themed investments, asks Genevieve Redgrave

  • Article 6 and CORSIA: preparing for compliance

    24 April 2024

    With airlines set to demand vast numbers of carbon credits, a supply crunch is a very real risk, writes Pedro Carvalho