Latest articles from Comment

Smokestack

Consumption-based emissions: A rational pathway to net zero

August 16, 2022

Allocating responsibility for emissions to consumers, as well as producers, is a balanced and fairer approach to achieving a green transition.

Alex Edmans

Investors should be encouraged to tilt towards improving brown companies, not exclude them

July 22, 2022

Research makes the case for holding capital in brown companies that are transitioning to a more sustainable business model, despite regulatory incentives against doing so.

Alberto Alemanno

Time for companies and banks to lobby sustainably too

June 24, 2022

It is plausible to imagine that the disclosure of information surrounding companies’ corporate political activities might soon be legally mandated.

mark makepeace

Ethics, impact and data

May 12, 2022

Mark Makepeace, head of the California-based advisory and index firm Wilshire, talks about ramping up work on environmental, social and governance principles.

Alison Taylor

Restaurants’ calories disclosure lesson for ESG

April 28, 2022

There are interesting parallels between tackling obesity and climate change.

Silvia Pavoni new teaser

Would clever ESG marketing fool you?

April 27, 2022

More granular disclosures and better ESG data help improve business and finance, but greenwashing efforts may be greater still.

Silvia Pavoni new teaser

Accounting for sustainability is 'a really big deal'

February 18, 2022

Sustainability is revolutionising accounting, which, in turn, is set to revolutionise the way finance flows to companies.

Christopher Gribbin

Financial crime links to ESG compliance

January 26, 2022

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

Silvia Pavoni new teaser

Make 2022 the year of climate accounting

January 4, 2022

Despite investor pressure, there is still much work to do around corporate disclosures of climate-related risks.

Gillian Marcelle web

Sustainable investment is a ‘first-world’ option

December 14, 2021

Despite some progress, the work around defining and improving sustainable investment ignores developing markets’ reality

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