Policy & regulation

Financial reporting on a complex web of nature-related impacts is a step up from climate impact reporting, but the TNFD believes its framework will enable organisations to get the ball rolling.   

The European Sustainability Reporting Standards (ESRS), which affect 50,000 companies, could allow greenwashing, say critics.

The standards are intended to provide a baseline for sustainability disclosures that can be widely adopted globally, giving investors insight into how companies are tackling climate change-related impacts.

The hosts say the summit marked a step up in ambitions to reform multilateral institutions and mobilise public and private investment in low-income countries. But its success will be judged in terms of what happens next.

Agreement seen as key to achieving the ocean-related goals of the 2030 Agenda for Sustainable Development and Montreal UN Biodiversity Conference (COP15).

New regulations mean companies in Europe are more likely to appoint board members with concrete sustainability experience, according to research.

The US backlash against ESG is broadening, moving from mainly focusing on environmental issues to target diversity, equity and inclusion. European investors are being drawn in, writes Christopher Walker.

The European Commission has sought to address widespread confusion in the investment industry over how to define and categorise sustainable investment.  

New guidance from the Net-Zero Asset Owner Alliance asks for investment in oil and gas projects to be reduced to speed up the energy transition has received a mixed response. 

We need to strengthen regulations and sharpen reporting around misleading climate-related communications, according to Lindsay Otis Nilles of Carbon Market Watch.