Topical Reports
1 May 2023
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GC Insights
HKEX to mandate ESG disclosures aligned with the ISSB
The Hong Kong Exchange proposes to mandate all issuers to make climate-related disclosures in their ESG reports, and introduce new climate-related disclosures aligned with the International Sustainability Standards Board (ISSB) Climate Standard by January 2024...
10 Apr 2023
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GC Insights
PCAF's New Guidance for Accounting GHGe in Real Estate Sector
Real estate drives approximately 40% of global carbon emissions. A built asset’s overall GHG footprint consists of operational and embodied carbon emissions, and these emissions occur throughout the whole life cycle of the building...
20 Feb 2023
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GC Insights
Sustainability Reporting: ISSB Inaugural Standards to Issue by End Q2 2023
Final decisions on all the technical content of ISSB's initial standards reached, agreed that its initial IFRS Sustainability Disclosure Standards, S1, and S2, to become effective starting January 2024.
13 Feb 2023
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GC Insights
Challenges Among Legislations for ESG Funds
Global sustainable funds attracted USD 37 billion of net new money in the fourth quarter of 2022, compared with USD 24.5 billion of inflows in the previous quarter. As criticism and scrutiny of ESG funds increased, so did support from the global governments to regulate the markets for ESG funds.
9 Jan 2023
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GC Insights
Take a Quiz and Find out: When Exactly Should Your Firm Comply with the CSRD?
The new Corporate Sustainability Reporting Directive (CSRD) will ensure companies provide consistent and comparable sustainability information. (European Union, 2021) If you are wondering how the new CSRD will impact your businesses, please start your test here
22 Dec 2022
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GC Insights
“30 by 30” Biodiversity Target for Investors
Current funding for natural capital comes predominantly from governments, private financial flows increased by US$2.3 billion compared to 2021 due to increased investment in carbon markets, philanthropic contributions and impact investments...