What to expect at COP28: A briefing for board directors
The upcoming 28th Conference of the Parties (COP28) to the United Nations Framework Convention on Climate Change (UNFCCC) provides a critical platform for climate action. The world stands at a midpoint between the adoption of The Paris Agreement in 2015 and the crucial year 2030, where greenhouse gas (GHG) emissions must decline by 43% to […]
Does sustainability collaboration in finance, investment, and insurance breach competition law? Not necessarily …
Across industries, boards increasingly recognise the importance of collaborating on climate change to avoid first-mover disadvantages, address market failure and externalities and create sector-wide change. Regulation, like the EU Corporate Sustainability Due Diligence Directive, may even require sustainability cooperation. At the same time, however, agreements between competitors can usher in antitrust concerns, and recently global […]
The Taskforce on Nature-related Financial Disclosures (TNFD): a briefing to address nature in the boardroom
The publication of the final Recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD) in September 2023 supports the global trend towards holistic and integrated sustainability disclosures in business and financial reporting. Under the TNFD framework, nature-related issues (dependencies, impacts, opportunities and risks) should be assessed and properly managed by businesses, and made visible to […]
