A Comprehensive Guide to Conduct a Life Cycle Assessment LCA   Life Cycle Assessment (LCA) is a comprehensive methodology designed to evaluate the environmental impacts associated with all the stages of a product’s life from raw material extraction through materials processing, manufacture, distribution, use, repair and maintenance, and disposal or recycling. It helps quantify the ecological consequences of a product…

Mastering ESG in Corporate Governance by Ensuring Transparency and Building Trust Environmental, Social, and Governance (ESG) principles have become a transformative force in today’s world, reshaping businesses and moulding a more sustainable and equitable future. This shift in societal attitudes, both domestically and globally, towards environmental preservation, ethical practices, and corporate transparency, has propelled ESG to the forefront of organisational…

16 Reasons Why the CFO Must Prioritise ESG and Sustainability   The role of the Chief Financial Officer (CFO) has evolved significantly beyond leading a company’s financial operations. Today’s CFO collaborates with various business functions, serving as a strategic ally to the CEO in the pursuit of maximizing value. They influence portfolio strategy, oversee major investments and financing, and engage…

Why GRI is key to the EU CSRD and the ESRS Members of the European Parliament (MEPs) have recently endorsed the widespread adoption of the European Sustainability Reporting Standards (ESRS). The Global Reporting Initiative (GRI) has expressed approval of the decision, which will see the ESRS become mandatory for approximately 50,000 firms starting in January 2024. The GRI, alongside the…

A selection of this week’s major stories impacting ESG investors, in five easy pieces.  COP28 inevitably ran into extra time to reach agreement in Dubai, but claims of consensus seem wide of the mark. Shoulda woulda coulda – COP28 closed a day later than scheduled with the eventual agreement hailed by UN Climate Change Executive Secretary Simon Stiell as the…

In this month’s Policy Digest, we dive into various developments that reflect the evolving status of the Sustainable Finance Disclosure Regulation (SFDR). Most recently, the European Supervisory Authorities’ (ESAs) Final Report on Regulatory Technical Standards (RTS) included new and updated indicators for reporting entities under SFDR. Meanwhile, the European Securities and Markets Authority (ESMA) issued high-level guidance on the interpretation…

Most UK climate litigation concerns challenges to the decisions of public authorities on projects with environmental effects or policies being adopted by Government that can have significant impacts on the environment. A series of five recent decisions in the courts – all of which have rejected challenges based on climate grounds – show that the UK courts are extremely reluctant…