Corporate governance in Europe 2023: Preparing for new regulations and evolving activism; Impacts of climate litigation on firm value; New guidance on legal considerations involving climate change; ...

Recent research from the FRC suggests that the influence of proxy advisors and ESG rating agencies may be less evident than previously assumed. The FRC has published research on the influence of proxy ...

It can be hard enough to invest in the stocks of smaller companies or those domiciled abroad, especially those with headquarters in emerging markets. Disclosure can be lacking, access to management ...

Sustainable investing is at a crossroads: As a result of the backlash to ESG, sustainable funds had their first annual net outflows in 2023, in both the US and Europe. Even so, we still believe that ...

Given increasing regulatory pressure and the fact that ESG-based factor investing has become en vogue in recent years, poorly rated companies may face higher borrowing costs. The article compares a ...

On the go: A new code from the Financial Reporting Council dictates how asset managers and pension funds should engage with companies for better environmental and social outcomes, including on climate ...

In a business environment defined by climate volatility, geopolitical tension, social responsibility and regulatory challenges, enterprises can no longer afford to treat risk, sustainability and ...

Social pillar of ESG typically address human capital management and DEI matters. Governance pillar of ESG typically address corporate responsibility and organizational health matters. This Standard ...

UK accounting firms, including the Big Four and ICAEW, are lobbying the FRC to end early disclosure of audit investigations.