The drawbacks of a blanket “Net Zero” adoption by companies

- There are numerous drawbacks to “net zero” pledges by ...

Need to move from “single bottom line” accounting to “triple bottom line”?

- We need to question performance accounting systems that systematically ...

A big one! The new International Sustainability Standards Board (ISSB)

At COP26 a few days ago, the IFRS Foundation made ...

$130 trillion in investments “committed” to Net Zero (but skepticism remains)

At the COP26 summit yesterday, there were plenty of ESG ...

4 steps the SEC could take in accounting to improve climate disclosures

- 4 suggestions for the SEC to consider when implementing ...

Will “long-term ESG” focus make companies fodder for activists?

- Debate is ongoing about whether a longer-term sustainability outlook ...

All investing should be “impact investing”

- Sustainable investing continues to rise. - Investors are now ...

Some design samples of ESG proxy disclosures

- Some companies have done a great job designing their ...

Difference between “science-based targets” and traditional ESG metrics?

- SBTs differ from traditional ESG approaches, in that they ...

The battle between indigenous communities & climate needs

Here is a note from the Church of England Pension’s ...