Insights

Read about the latest insights on ESG in our blog section.
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Introduction of Sustainability Preferences: EU MiFID II & IDD

The amended European Union Markets in Financial Instruments Directive II (MiFID II) and Insurance Distribution Directive (IDD) come into effect on 2 August 2022. The changes will affect how investment advisers and insurance firms in EU integrate the sustainability preferences of their clients and policyholders, respectively. The amended MiFID II and IDD are critical components...

Assurance under US SEC Climate Reporting Rules & EU CSRD

Assurance is a very critical component of corporate financial reporting and enhances the credibility of the reported information. This article explores how assurance, both limited and reasonable, is extended to corporate sustainability reporting in the US and the EU.  Corporate Sustainability reporting is no longer a “good-to-have” virtue signaling tool but a “must-have” regulatory requirement,...

ESG Ratings – A Primer

ESG Ratings are the bedrock of sustainable investing. ESG Ratings or Scores are used not only by investors but also by other stakeholders to assess the Corporate Sustainability Performance(CSP) of the rated firms. But unlike corporate credit ratings which are highly correlated among different providers, ESG ratings are not homogenous and come in different forms....