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Latest articles

Sustainability Standards and Reporting
28 September 2023
Sustainability Standards and Reporting
26 September 2023
George Dallas
Sustainability Standards and Reporting
26 September 2023
Max Göttsche
Florian Habermann
Max Kölb
Frank Schiemann
Theresa Spandel
Max Tetteroo
Corporate Governance in Asia
24 August 2023
Dan Puchniak
23 articles found
10 August 2023
By Jeffrey Gordon. The efforts to use the tools of corporate governance on climate change risk should shift away from a primary attention on companies that produce and refine fossil fuels to a focus on...
25 April 2023
By Vincent Triesschijn. Selling a high polluting company from a portfolio, for example, may reduce the carbon risk in the portfolio, but it does not necessarily change anything in the real world.
17 April 2023
By Madison Condon. The proliferation of Scope 3 as a blunt metric for all measures of climate progress and transition risk overlooks not only its lack of standardization but also what Scope 3 on its own is...
17 April 2023
By Scott Hirst. The SEC should let companies opt out of all or part of their climate disclosure obligations if sufficient investors have voted to allow it to do so. This “investor-optional” approach would...
30 March 2023
By Luca Enriques, Vittoria Battocletti and Alessandro Romano. We argue that policymakers should avoid that certification from leading standard setters are associated with regulatory benefits, as this further...