ESG report
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Special Report
Not another framework….
Inconsistencies in ESG reporting between corporates and across sectors are widely known. This patchwork quilt of reporting mirrors the array of frameworks and standards for corporate sustainability reporting.
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Special Report
Standard-setting on reporting takes next step
A route to global standards for corporate sustainability reporting might at last be emerging
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Special Report
The letter but not the spirit in emissions reporting
Much of the corporate reporting on emissions reduction is short on detail about how targets will be achieved
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Special Report
Reporting: Leader and laggard
A comparison between Exxon Mobil Corporation’s and Equinor’s climate reporting shows marked differences
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Special Report
A new standard for carbon investing
The Partnership for Carbon Accounting Financials aims to improve disclosure of the greenhouse gas emissions of financial investments
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Special Report
Approaches to engagement
Investors’ approaches to engagement depend on their equity investment strategy
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Special Report
Growing demand for sustainability reporting
There is increasing awareness that sustainability is a key factor in investment decisions
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Special Report
Leading viewpoint: How great companies deliver purpose and profit
Shareholder value creation is good for companies, investors and the wider world
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Special Report
Leading viewpoint: Why we fiduciaries are failing younger members
Small adjustments are not enough: we need to reimagine our approach
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Special Report
Leading viewpoint: Rethinking materiality: the missing link
Materiality is the missing link between sustainability reporting, corporate strategy, risks and the UN’s Sustainable Development Goals
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Special Report
Leading viewpoint: Letter to the top
A letter to the top 100 heads of ESG at global asset managers
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Special Report
Leading viewpoint: Closing ESG reporting gaps
Asset managers seeking a coherent ESG strategy first need a coherent narrative
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Special Report
Leading viewpoint: Shaping a new landscape
Five key themes within ESG and the case for focusing on them
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Special Report
ESG: The long quest for comparable data
A growing band of institutional investors and other financial actors is seeking better and more comparable inputs to financials statements in areas like carbon emissions
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Special Report
Risk metrics jigsaw
Moves to promote useful climate risk disclosure among companies are hampered by highly variable risk metrics and a lack of cohesive standards
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Special Report
Brydon Review: Call for deeper, wider audits
UK review reveals stakeholders would like more information on company prospects and risks
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Special Report
Credit Ratings: Good credit, bad behaviour?
Rating agencies and asset managers are starting to integrate ESG in bond portfolios
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Special Report
Artificial Intelligence: Solving the riddle with AI
Artificial intelligence is making it possible to glean better ESG information about companies