In this article, we discuss that in relation to making sustainability disclosures, if companies are able to unpick and rationalise the alphabet soup of standards, requirements and frameworks, many will find a set that suits their particular business model or industry. However, as the number of different reporting frameworks increases this is fostering confusion, lack of comparability and reporting fatigue. Greater global convergence may help to alleviate these issues.
1 MAR 2021This article looks at the rise of social loan financing spurred on recently by COVID-19 recovery financing and discusses the challenges for borrowers and lenders in using the use of proceeds and sustainability-linked social loan structures.
1 JAN 2022