Analysis

  • Climate action: The proof and the pudding

    13 December 2021

    Robert Spruijt outlines some of the main sustainability initiatives on which ING is working

  • Carbon allowances - insurers slowly warm to the net-zero opportunity

    09 December 2021

    The European benchmark price for carbon allowances hit a record high in November, but only one insurer acknowledges investing in them and others seem coy, so far, to deep their toes in, as Vincent Huck finds out.

  • Banking on net zero ... by 2050

    08 December 2021

    The Net Zero Banking Alliance has attracted some of the world's biggest lenders. What has been achieved so far, asks Thomas Cox

  • Prototype requirements give ISSB a running start

    03 December 2021

    On 3 November, the announcement of the ISSB was accompanied by a set of prototypes, aimed to give the new board a running start. Ravi Abeywardana explains their content, purpose, and what happens next

  • UK sustainability disclosure rules will be 'quite different' from EU

    02 December 2021

    Early indications are that UK sustainability disclosure rules will diverge from those in the EU - but one expert warns compatibility must be ensured. Ahren Lester reports

  • Ripple effects

    01 December 2021

    Jamie Newton and Nashat Farhana Moin discuss investment risks and opportunities in water

  • Blah blah blah or breakthrough?

    29 November 2021

    Charles Bedford provides a post mortem of the UN climate meetings in Glasgow

  • Will the ISSB advance or hinder sustainability?

    26 November 2021

    The ISSB's focus on cash flows is overly narrow and misses many important dimensions that investors are concerned about, argues Rory Sullivan

  • Using debt capital markets to address Africa's challenges

    26 November 2021

    Sustainable development in Africa requires a new financing approach, says Arvana Singh

  • What is driving companies to go net zero?

    25 November 2021

    The answer is not government regulation, argues Renat Heuberger