Analysis

• After climate, insurers seek to measure their social footprint

  16 February 2023

  The Geneva Association has outlined a framework to assess insurers' impact on society. But why is it needed and how would it operate alongside existing ESG frameworks? Paul Walsh reports

  

• Investing in the next Edisons

  14 February 2023

  We need to look beyond renewables to achieve net zero, says Lukasz Michalak

  

• Tradeable units - a key ingredient for scaling investment in nature

  10 February 2023

  Verra is working to identify a unit that can be understood by the market in order to be traded, but that also reflects the fact that nature is not fungible, says Sinclair Vincent

  

• Water is 'most critical' natural capital factor for investors

  09 February 2023

  Investors should first look at water when kicking off engagement with corporations on natural capital, Jefferies' Grace Elshafei tells Thomas Cox

  

• The UK's impact label: an intention to be better than SFDR

  08 February 2023

  The UK is proposing a label for 'impact' funds, in a significant divergence from the EU, but some warn it could add further complication, writes Michael Hurley

  

• Assessing the relative transition readiness of real estate sectors

  03 February 2023

  There are significant differences in levels of transition readiness across the real estate sector, argues Matt Soffair, and owners of highly sustainable buildings may benefit from a 'scarcity premium'

  

• 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