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

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.

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

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

There are interesting parallels between tackling obesity and climate change.

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

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

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.

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

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