The Covid-19 crisis has reinforced the need to evaluate and address highly disruptive environmental-related events.
Latest articles from Comment


Sustainability reporting and trust in banks
June 3, 2021The IFRS Foundation trustees are redefining sustainability reporting, with a focus on ‘enterprise value’ and ‘investor perspective’. Is this enough?

Shareholders’ engagement is the only way towards sustainability
May 26, 2021Selecting ‘good’ companies shouldn't be the only option for responsible investors.

How to be a sustainability chief
May 21, 2021As sustainability gets better defined within jobs and corporate structures, are banks getting it right?

Chinese banks lag peers in efforts to tackle deforestation
May 13, 2021As leading banks sign up to global standards, China’s financial sector is conspicuously out of step.

Financing floating solar
April 28, 2021Don’t let the opportunity for floating solar energy drift by.

Just look at the numbers: more women means better banks
April 21, 2021Banks ignore the positive impact of women in senior positions at their peril.

ESG disclosures of infrastructure assets fall short of EU rules
April 1, 2021Current ESG reporting frameworks are not fit to answer the questions that need asking

Green ratios, taxonomies and ‘sexy’ accounting
April 1, 2021The use and perils of the green asset ratio, and how sustainability is breathing new life in one of the oldest professions.