In light of reports on links to Russian weapons systems investors have been engaging firms on know-your-customer and human rights due diligence processes.
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.
Social issuance spiked as policymakers rushed to fund their crisis response but has fallen again post-pandemic. Can new issuers and instruments bring the market back to life?