Rachel So

Policy & Regulation
June 21, 2022

Managing modern slavery risk across supply chains

Investors must continue to manage modern slavery and supply chain risks as human rights transparency and due diligence regulatory frameworks are evolving rapidly. Earlier this...
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Policy & Regulation
June 13, 2022

US SEC action against Vale likely to have greatest implications for ESG

While the US Securities and Exchange Commission has been ramping up its focus on financial firms’ ESG claims, its scrutiny of corporates will likely have...
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Sector Focus
June 1, 2022

Climate tech sector fills carbon reporting gap for smaller companies

A new generation of climate techs is creating innovative ways for businesses of all sizes to manage carbon emissions monitoring and reporting – and, ultimately,...
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Data
May 16, 2022

Could mandatory disclosure standards fix carbon emissions data gap? 

Study shows that many companies are still not disclosing their carbon emissions but are relying on inaccurate estimation data. Mandatory disclosure standards could play a...
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Data
May 10, 2022

Is the rise of the chief sustainability officer helping or hindering the ESG space?

As demand for chief sustainability officers grows, companies must question what this role should entail and whether it has a real impact on ESG performance....
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Policy & Regulation
April 28, 2022

UK pension schemes reflect on TCFD reporting

As some UK pension funds publish their first Task Force on Climate-Related Financial Disclosures reports, and with many more expected to do so in the...
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Policy & Regulation
April 26, 2022

Listed companies expected to disclose human rights issues in supply chains

As new EU legislation on mandatory supply chain due diligence is proposed, stock exchanges reflect on the role they can play in improving companies’ disclosure. A briefing paper by the...
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Policy & Regulation
April 12, 2022

Accounting for climate risks in financial statements 

As AGM season approaches, a number of investors are putting audit committee chairs on notice due to their continued omission of climate risks in financial reporting. Ahead of this year’s...
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Data
April 5, 2022

Companies urged to raise net zero game ahead of proxy season 

Climate Action 100+ assessments show that companies have upped their net zero commitments, but more action is needed as investors focus on corporate accountability for ESG goals. Assessment data from...
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Capital Flows
March 28, 2022

Banks undermine own net zero targets

Many financial institutions have set ambitious net zero targets, yet continue to finance fossil fuel production and lobby to weaken sustainable finance policy, according to study. The world's 30 largest...
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Policy & Regulation
March 22, 2022

Setting a new standard for responsible climate lobbying

As a new global standard on responsible climate lobbying is launched, asset managers consider how companies’ lobbying activities can hinder net zero targets. Last week, a coalition of international investor...
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