ESG insights: current thinking, tagged and searchable.

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The State of Sustainability Reporting, September 2026: What Still Binds

Regulation retreated in 2026 and reporting became universal anyway. Where the mandates actually stand across the EU, US, UK and Asia-Pacific as of September 2026, and what binds a mid-market company now.

September 20, 2026

CSRD After the Omnibus: What Your 2024 Compliance Memo Gets Wrong

The operative CSRD text changed in 2026. Thresholds, waves, datapoints and assurance all moved, and the revised ESRS enter into force on 10 November. Here is the re-baselined picture.

September 20, 2026

California SB 253: November 10 Is the Easy Part

The first SB 253 filing is a good-faith Scope 1 and 2 submission with no assurance. 2027 brings five Scope 3 categories, limited assurance and fee invoices that arrived on 10 September.

September 20, 2026

Microsoft turns to underground waste storage to offset AI's carbon toll

Microsoft has signed a long-term deal with Vaulted Deep to purchase carbon credits in an effort to offset emissions from its growing fleet of AI data centers. Vaulted's specialty? Human feces – or "excess organic material," as the official press release delic…

August 5, 2025

UK Green Taxonomy Dies As Sustainability Regulations Face Global Pushback

HM Treasury announced they will not create a UK Green Taxonomy to define what actions are considered green, climate friendly, or other sustainability related claims.

August 5, 2025

ESG Strategy & Integration

Most Important KPIs for US Asset Managers

A comprehensive ESG investing dashboard should track portfolio carbon intensity, ESG integration, voting records, climate risk, sustainable offerings, diversity, engagement outcomes, and social and environmental impact to meet regulatory expectations and drive long-term value creation.

August 4, 2025

EPA Endangerment Finding

The 2009 Endangerment Finding was the legal basis for US federal GHG regulation until EPA rescinded it in February 2026. Where the litigation, the power-plant repeal and the Section 111 rescission stand.

August 4, 2025

The Hidden ESG Risks of Pharmacy Benefit Managers

Pharmacy Benefit Managers (PBMs) operate at the financial heart of the U.S. prescription drug system, yet their opaque practices introduce significant ESG risksâ€”especially regarding access to medicine, pricing transparency, and ethical governance. As regulators and standards bodies press for more accountability, stakeholders must consider PBMs' impact when disclosing under IFRS S1/S2, SASB, and GRI frameworks.

July 14, 2025

What are the major factors facing PBMs

PBMs were intended to be cost-saving intermediaries, but their current structure incentivizes profit-maximizing behavior that often comes at the expense of patients, employers, and pharmacies. A growing body of evidence shows that PBM practices contribute to rising drug costs, reduced access, and market distortions. While some reforms are underway, systemic changes—including pricing transparency, realignment of incentives, and enhanced regulation—are essential to protect the public from ongoing abuses.

July 14, 2025

Building and Maintaining Stakeholder Trust

Establish credibility and long-term relationships through transparent ESG practices and consistent communication with all stakeholders.

May 29, 2025

Building Effective Cross-Functional ESG Teams

Establish diverse, cross-departmental teams to ensure ESG integration across all business functions and drive comprehensive sustainability outcomes.

May 29, 2025

ESG Governance

Implement comprehensive governance frameworks that ensure effective ESG oversight, decision-making authority, and accountability at all organizational levels.

May 29, 2025