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Sustainability: the new driver of corporate decision making
ESG considerations are now steering the agenda at board level, with companies and organisations factoring sustainability into key issues within corporate strategy. In this piece, we examine the lead up to this point, exploring the rise of sustainability c...
Putting the G in ESG - How activists target governance issues
While activists continue to agitate for change on issues such as M&A strategy, operational failings and climate, one area that activists also target under the banner of ESG is governance.
Activists are making increasing use of governance issues...
Nature-related financial disclosures have arrived: Release of the prototype TNFD framework
The Taskforce on Nature-related Financial Disclosures (TNFD) has published the first prototype version of its nature-related risk and opportunity disclosure framework to help give nature-related factors greater prominence in business decision-making.
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The changing landscape of foreign investment review
Recent years have seen a significant increase in countries equipping themselves with screening regimes in order to deal with the challenges brought about by foreign investment. The scope of investments subject to these regimes has also increased in many c...
ESG for directors of HKEX listed issuers - where things are and the way forward
The massive quantity of materials on ESG can be overwhelming. This briefing provides a quick reference on the latest Hong Kong Listing Rule requirements for ESG reporting and the role and responsibilities of the listed issuers’ directors on ESG governance...
Global carbon markets after COP26: The past, present, and future
The new rules on Article 6 of the Paris Agreement, agreed at COP26, offer an international governance framework for deploying environmentally effective and transparent carbon markets. These carbon markets could help enable companies, and other private act...
Sustainability-linked loans in 2021 - Mainstream but not "standard"
Sustainability-linked or “ESG” loans which link pricing to the attainment of certain ESG targets are widely available. We consider the emerging trends in 2021 in ESG lending and the key areas where market practice has not yet settled.
In the final month ...
COP26 Highlights pressures on corporates and finance to go green
As COP26 draws to a close this week, it has sharpened the focus on efforts to transform business and the financial system, including through global sustainability standards, mandatory climate reporting and transition plans, and access to climate finance. ...
COP26 - Five takeaways for GCs
The Glasgow Climate Pact and conclusion of COP26 have added pressures on corporates, financial institutions and other organisations to transform the way they do business in a global effort to mitigate climate change.
COP26 saw an alignment between politi...
Greenwashed? The Intensifying Scrutiny of Sustainability Credentials
The phenomenon, commonly known as “greenwashing”, where businesses overstate their green credentials deliberately or otherwise, is under ever-increasing scrutiny. COP26 highlighted important global initiatives to support governments, activists and other s...