Comment

The EU social taxonomy aims to create a workable classification for companies and investors. Coupled with legislation prescribing fines for businesses with poor human rights oversight, it may begin to... Read more

Rating agencies' valuations of sustainability factors have yet to offer meaningful guidance, and research shows their application strips investors' ESG preferences of any impact on asset prices Investment based on... Read more

As governments revise agricultural rules and supermarkets look at more sustainable supply chains, new opportunities emerge for investors Agriculture is often identified as one of the sectors most vulnerable to... Read more

As accounting standards-setter IFRS’s International Sustainability Standards Board works on creating a new ESG reporting framework that is as widely accepted – and as widely embedded in the corporate reporting... Read more

The introduction of a compliance-related approach to financial crime enforcement, where liability may be triggered by actions far down a supply chain, will likely be applied to ESG concerns too... Read more