Investors need better-quality data, at scale, to meet their human rights obligations, write Church Commissioners for England, Scottish Widows and Aviva Investors.
Climate transition plans will be of little value for some companies, say Robert Eccles and Tina Mavraki, while suggesting a ‘practical’ approach for determining the need for one.
Two background conversations suggest more common ground than one might expect between those involved in filing ESG shareholder resolutions and the asset managers assessing them.
The ISSB’s current plans to include social factors will miss the mark, say Shift’s president Caroline Rees and the World Benchmarking Alliance’s Namit Agarwal, proposing an alternative way forward.
Momentum is building for sustainable finance in Japan, with topics such as transition finance and human rights rapidly rising up the agenda, says Arisa Kishigami.