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  • Data-driven landscape illustrating SFDR Article 6, 8, and 9 classifications for sustainable investment funds

    SFDR Regulation Explained: Articles 6, 8 & 9, PAI Requirements and the 2025 Revision

    Is your fund ready for the latest SFDR requirements? Explore our comprehensive guide to the EU’s transparency framework. Learn how to classify your financial products, avoid greenwashing, and integrate ESG factors into your investment decision-making process with clarity and confidence.

    Read more: SFDR Regulation Explained: Articles 6, 8 & 9, PAI Requirements and the 2025 Revision
  • UK ESG Law 2026: The Complete Regulatory Guide

    The UK’s Financial Conduct Authority has launched consultation CP26/5 to align listed companies’ ESG disclosures with the new UK Sustainability Reporting Standards (UK SRS), replacing the current TCFD-based framework and strengthening sustainability transparency for investors.

    Read more: UK ESG Law 2026: The Complete Regulatory Guide
  • Industrial Accelerator Act: transforming European industry with clean energy

    The EU Industrial Accelerator Act: What It Is, Why It Matters, and What Comes Next

    On 4 March 2026, the European Commission published its proposal for the Industrial Accelerator Act — one of the most significant pieces of industrial legislation the EU has put forward in decades. For companies operating at the intersection of ESG, sustainability reporting, and regulatory compliance, this regulation introduces new procurement…

    Read more: The EU Industrial Accelerator Act: What It Is, Why It Matters, and What Comes Next
  • Futuristic ESG strategy command center representing a 2026 global comparative analysis of regulatory frameworks in the EU, UK, USA, China, and Switzerland

    ESG STRATEGY: A Global Comparative Analysis: Regulatory Frameworks, Sectoral Dynamics, and the Strategic Imperatives for 2026

    An ESG strategy is an organisation’s structured approach to govern, identify, prioritise, and manage environmental, social, and governance issues that affect enterprise value and risk — and, increasingly, to also manage and disclose outward impacts on people and the environment. This dual “inside-out” and “outside-in” framing is no longer aspirational…

    Read more: ESG STRATEGY: A Global Comparative Analysis: Regulatory Frameworks, Sectoral Dynamics, and the Strategic Imperatives for 2026
  • Structured stone pathway progressing through a natural landscape toward the horizon, representing a defined causal pathway to long-term impact

    Theory of Change in Impact Measurement: Definition, Structure, and Distinction from Other Frameworks

    Introduction Impact measurement has become a central obligation for financial institutions operating within evolving regulatory frameworks including the EU Sustainable Finance Disclosure Regulation (SFDR), the UK Sustainability Disclosure Requirements (SDR), and the International Sustainability Standards Board (ISSB) guidance. Within this landscape, the Theory of Change (ToC) is one of the…

    Read more: Theory of Change in Impact Measurement: Definition, Structure, and Distinction from Other Frameworks
  • Illustration of EU sustainability reform under Directive (EU) 2026/470, highlighting reporting and due diligence requirements for large undertakings

    Sustainability reporting and Due Diligence in the EU after Directive (EU) 2026/470

    Directive (EU) 2026/470, adopted on 24 February 2026 and published in the Official Journal on 26 February 2026, amends EU corporate sustainability reporting and corporate sustainability due diligence rules by narrowing scope, introducing value chain protections, removing the transition to reasonable assurance, and reshaping the Corporate Sustainability Due Diligence Directive…

    Read more: Sustainability reporting and Due Diligence in the EU after Directive (EU) 2026/470
  • EU ESG stress testing supervisory framework and regulatory convergence

    Technical Framework for Supervisory Convergence: The ESAs Joint Guidelines on ESG Stress Testing

    The integration of environmental, social, and governance (ESG) factors into the prudential supervision of the European financial sector represents one of the most significant shifts in regulatory methodology since the implementation of Basel III and Solvency II. On January 8, 2026, the European Supervisory Authorities—the European Banking Authority (EBA), the…

    Read more: Technical Framework for Supervisory Convergence: The ESAs Joint Guidelines on ESG Stress Testing
  • Illustration showing divergence between U.S. federal climate disclosure rules and California state ESG reporting requirements

    The Great ESG Divergence: a technical audit of the American Regulatory Schism

    We reviewed if this year will be any changes regarding ESG on the USA market and would like to share a recent update that suggests a fundamental, and perhaps irreversible, bifurcation of the American corporate reporting landscape. While the federal government has effectively beat a strategic retreat into the safety…

    Read more: The Great ESG Divergence: a technical audit of the American Regulatory Schism
  • EU SFDR reform replacing Article 8 and Article 9 disclosures

    SFDR 2025 reset: how the EU is replacing Article 8 and 9 disclosure with a product categorisation regime

    What is changing in SFDR in 2025? In November 2025, the European Commission published a legislative proposal to amend the Sustainable Finance Disclosure Regulation (SFDR – Regulation (EU) 2019/2088). The proposal fundamentally restructures how sustainability-related financial products are regulated, disclosed, and marketed in the European Union. Rather than expanding disclosure…

    Read more: SFDR 2025 reset: how the EU is replacing Article 8 and 9 disclosure with a product categorisation regime
  • EU ESG regulatory framework illustrated with sustainability charts, financial documents, and supervisory analysis tools

    EU ESG Ratings Supervisory Fees: A Technical Overview of the Draft Delegated Regulation

    Introduction: Why ESG ratings supervision now matters Environmental, Social and Governance (ESG) ratings have become a structural component of EU capital markets. They influence investment decisions, portfolio construction, sustainability disclosures, and risk management across the financial system. As their market relevance has grown, so too has regulatory concern around methodological…

    Read more: EU ESG Ratings Supervisory Fees: A Technical Overview of the Draft Delegated Regulation

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