Financed Emissions Explained: What Banks Must Know
Reporting Financed Emissions under IFRS S2 If you are a risk manager or sustainability advisor at a financial institution, you might already be familiar with the term ‘Financed Emissions’. Financed emissions are greenhouse gas (GHG) emissions attributed to financial institutions through their lending and investment activities (IBM). In other words, they are the Scope 3 […]
Interoperability of ESRS and IFRS Sustainability Standards
Sustainability reporting has become a critical component of corporate accountability, ensuring that businesses disclose their environmental and social impacts transparently. With increasing regulatory requirements and investor expectations, two major frameworks have emerged to guide companies in this space: the IFRS Sustainability Disclosure Standards and the European Sustainability Reporting Standards (ESRS). IFRS Sustainability Disclosure Standards, also […]
Inside the ESG Equation: What Institutional Investors Value Most
ESG (Environment, Social and Governance) performance of companies has gradually become a prominent framework for assessing their long-term value and impact. While we know there is a growing momentum towards ESG related disclosures and reporting for shareholders, it would be interesting to look at which ESG factors drive investors’ decision-making. A study from Stanford Graduate […]
Rethinking Meat: Animal Welfare, Climate Goals, and the Future of Cultivated Meat
While traveling on motorways in Pakistan, I have often witnessed an unsettling scene. Trucks, packed to their capacity, transport animals in a manner that is a complete disregard for their welfare. Cows’ necks protrude through the gaps, buffalo legs extend awkwardly, and countless chickens are crammed together with barely any space to move. If humans […]
Materiality in ESG: Navigating the Corporate Landscape
If you are a corporate executive in today’s volatile business environment, you will be tasked to drive profits alongside addressing an array of social and environmental issues that stakeholders are increasingly vocal about. This is the reality of materiality in the ESG (Environmental, Social, and Governance) context—a concept that demands companies to focus on issues […]