The legal concept of equivalence could help to achieve greater global comparability in sustainability disclosures and reduce fragmented requirements, says Deloitte’s Veronica Poole.
Policy changes on climate risk at the world’s largest asset manager reflect a changing global landscape on sustainability in the industry, says Morningstar's Lindsey Stewart.
The EU's due diligence directive will empower governments, stakeholders and investors to hold companies accountable, say Rebecca DeWinter-Schmitt and Richard Gardiner.
American firms are up in arms at the prospect of being forced to account for their supply chains by European policymakers – and rightly so, say Daniel Crowley and Robert Eccles.
A just, orderly and timely transition in developed markets is good for investors as well as workers, says Maria Nazarova-Doyle of IFM Investors.
Significant progress is being made on the topics of coal phase-outs, scenario analysis and improving ESG data.
A new bond structure could help MDBs and policymakers to channel private finance into sustainable development, says Ulf Erlandsson.
Investors need better-quality data, at scale, to meet their human rights obligations, write Church Commissioners for England, Scottish Widows and Aviva Investors.
Climate transition plans will be of little value for some companies, say Robert Eccles and Tina Mavraki, while suggesting a ‘practical’ approach for determining the need for one.
Fonds de Compensation awards €1.25bn in three sustainability mandates.