Opinion

Without a single global taxonomy, clarity will be crucial – along with information that is consistent, comprehensive and comparable across geographies and regulatory requirements. Over recent years, a consensus has...

With shareholders and financial authorities becoming increasingly focused on ESG issues, financial institutions must ensure compliance in order to protect themselves. There is an increasing likelihood in the US, the UK...

Allocating responsibility for emissions to consumers as well as producers is a balanced and fairer approach to achieving a green transition. In April, Sweden announced plans to include consumption-based emissions...

Pressure on companies to commit to ESG has so far led mostly to box-ticking. A rethink on what to expect – and how this can be achieved – is now...

An excessive focus on ESG reporting risks derailing efforts to deliver positive environmental and social outcomes, and companies and investors should focus on internal management practices instead. With global assets...