Sustainable development has emerged as a central paradigm to ensure the economic growth meets present needs without compromising the ability of future generations to meet theirs. This paper explores ...

Banks require clear, standardised rating and reporting criteria to support sustainable projects and manage financial risks, while having access to a unified framework and real-time data to assess ...

The Malaysian government appears to be paying lip service to this problem, for example by announcing the National Industry Environmental, Social and Governance framework (i-ESG) and the New ...

The voluntary framework, published by the International Sustainability Standards Board (ISSB), is intended to reshape ESG reporting norms in much the same way as the International Financial ...

Agencies in the US should be mindful that while using ESG reporting frameworks is voluntary, adherence might be a requirement for publicly-traded agencies to receive an ESG rating or the requirement ...

The UK's Transition Plan Taskforce has launched its Disclosure Framework that aims to help companies move forward with transition planning and increase investor confidence in ESG financial products.

Hence, ESG disclosures for value chain shall apply from FY26 (as against the current requirement of FY 2024-25) and "assessment or assurance" thereof shall be applicable from FY 2026-27 (as ...