All ESG articles

  • IPE - January 2022
    Special Report

    Special report - Sustainability & Reporting

    January 2022 (Magazine)

    Increasing levels of ESG investing require greater transparency across the value chain, not least from companies. Enter the International Sustainability Accounting Standards Board, which will take shape this year and which is currently recruiting 11 inaugural board mem

  • Martijn Bos
    Special Report

    Viewpoint: Eumedion welcomes a fruitful start on standards

    January 2022 (Magazine)

    IPE questioned Martijn Bos, policy adviser at the Dutch institutional investor corporate governance and sustainability forum Eumedion, about the new ISSB

  • Judson Berkey
    Special Report

    Viewpoint: Transparency is set to transform ESG reporting

    January 2022 (Magazine)

    Three things to keep in mind as the International Sustainability Standards Board starts work on sustainability standards

  • Taking steps on standards
    Special Report

    ISSB: A new body for sustainability standards

    January 2022 (Magazine)

    As it comes to life, the new International Sustainability Standards Board faces a complex path towards harmonisation of fragmented frameworks 

  • Henrik Pontzen
    Features

    Transformation as a strategy

    Towards Net Zero: COP26 and Beyond

    Investing sustainably is making the jump from niche to mainstream, but as it gains in popularity, it is also becoming far more complex. Whereas investors initially preferred to exclude problematic companies or even entire sectors, there has since been a shift in attitudes.

  • Hari Balkrishna
    Special Report

    What makes an “impact” investment manager?

    Towards Net Zero: COP26 and Beyond

    Understanding the required foundation to build, manage, and measure an impact portfolio.

  • Caroline Le Meaux
    Special Report

    Stewardship: Heavy-lifting network

    Towards Net Zero: COP26 and Beyond

    Groups like Climate Action 100+ can help index managers to target their investment heft in engagement with individual companies 

  • Geographic Distribution of TCFD Supporters
    Special Report

    The global race to net zero

    Towards Net Zero: COP26 and Beyond

    Leading global asset managers aiming to achieve net zero greenhouse gas emissions by 2050

  • Actiam fig 3
    Special Report

    Future proof: impact investing

    Towards Net Zero: COP26 and Beyond

    Impact investing is trending. The International Finance Corporation (IFC) estimates that investor appetite could grow to USD 26 trillion, with as much as USD 5 trillion of that in private markets. Looking at the market size of impact investing, the Global Impact Investing Network (GIIN) currently estimates that it was USD 715 billion at the end of 2019, with private debt attracting the highest capital allocation (34%). The huge gap between potential demand and the current market size shows that there is great potential for the impact investing market to grow.

  • Special Report

    Net Zero and Just Transition for Pension Funds

    Towards Net Zero: COP26 and Beyond

    The Conference of the Parties (COP) 26 in Glasgow represents a new milestone in the global fight against climate change, with a more climate-friendly US administration and growing mobilisation in favour of “Net Zero”. Six years on from the Paris agreement, the objective is clear: limiting temperature rise to well below 2°C above pre-industrial averages, which means reaching net-zero carbon emissions by 2050, and halving them by 2030.

  • Opening the ‘S’ frontier
    Special Report

    Opening the ‘S’ frontier

    Towards Net Zero: COP26 and Beyond

    Why investors should care about the ‘S’ in ‘ESG’

  • Young-jin Choi
    Special Report

    Strategy: Focus on real-world GHG

    Towards Net Zero: COP26 and Beyond

    A portfolio decarbonisation framework for real-world greenhouse gas emissions impact 

  • Academic research largely substantiates a case for managing ESG with more focus rather than doing everything less well
    Special Report

    In search of an ESG standard in a sea of ESG ‘standards’

    Towards Net Zero: COP26 and Beyond

    International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (GAAP) have given us the tools to compare and evaluate revenue streams from vastly different sectors and industries. For example, we can calculate and contrast a firm that sells agricultural products in Germany vs. a firm that offers cloud computing services in Singapore.

  • Hydrogen production
    Special Report

    The prospects for green energy

    Towards Net Zero: COP26 and Beyond

    Hydrogen and other green energy sources are beginning to attract private capital at scale

  • Marie Brière
    Special Report

    Green sentiment and its effects

    Towards Net Zero: COP26 and Beyond

    A new type of index could help track demand for green assets

  • An aerial view of Cushing oil storage hub in Texas
    Special Report

    Spatial finance: A data-driven perspective on industrial output

    Towards Net Zero: COP26 and Beyond

    Artificial intelligence-enabled spatial finance data could help overcome poor and lagging data disclosure by listed and private companies

  • ESTIMATED REMAINING CARBON BUDGETS IN DIFFERENT SCENARIOS
    Special Report

    Data

    Towards Net Zero: COP26 and Beyond

    CO2 essentials

  • Hamish Gowen
    Special Report

    Making sense of ESG Data: How to Quantify SDG Contribution

    Towards Net Zero: COP26 and Beyond

    Sustainability is one of the world’s most prevalent topics, and within asset management investors are accordingly shifting their portfolios towards environmental, social and corporate governance (ESG) investing. As a result of this increased demand for ESG investing, various frameworks have emerged such as ESG rating, ESG metrics and Sustainable Development Goal (SDG) impact. These frameworks are defined by a vast amount of data and specific methodologies in order to measure the exposure. This poses a challenge for investors due to the necessity to understand the complexity of sustainability while also dealing with the quantity of available data.

  • Henry Boucher
    Special Report

    Unravelling the conflicts in ‘Double Materiality’

    Towards Net Zero: COP26 and Beyond

    Where do you draw the ‘moral’ line and how do you have a genuinely positive impact?

  • Liam Kennnedy
    Special Report

    Money and commitment needed

    Towards Net Zero: COP26 and Beyond

    The term ‘net zero’ is becoming entrenched in political and business life as governments, banks, insurers, asset owners and, not least, corporates sign up to demanding pledges to reduce carbon emissions in the service of limiting global temperature rises to within 1.5°C.