Our thinking

Reputation vs Realities

As reporting season gets underway, high-emitting industries face renewed scrutiny of their environmental impact despite their vital role in enabling the renewable transition. This article explores this tension and the importance of clear, credible reporting within it.

Modernising corporate reporting

A summary and key takeaways

Comply or Explain: Why the FRC’s New Guidance Matters for Companies This Reporting Season

As reporting season begins, the FRC’s new guidance is reshaping how companies approach comply or explain — and raising the bar for clear, credible governance disclosures.

The Amazon speaks: Will COP30 finally hear Indigenous voices?

Indigenous communities protect most of the world’s biodiversity, yet they remain excluded from climate finance and decision making. COP30 must be the turning point.

When numbers mislead

Framing data for truth and impact

The view from the halfway point: Sustainability in 2025

At the midpoint to 2030, we examine how companies are recalibrating their sustainability ambitions - and what it means for credibility and trust.

Healthcare's ESG Disconnect

Why compliance-first thinking is holding back the sector

Plastics treaty collapse

A predictable failure, a necessary turning point

ESRS 2.0: From Burden to Opportunity?

Do the ESRS amendments signal a brighter future for authentic sustainability reporting?

Vinted: Fast Fashion’s ally or adversary

Is resale solving fashion’s waste problem or just enabling more consumption?