Insights & Perspectives

This article based on our insight explores how Debt Advisory helps companies optimize capital structures, navigate refinancing, and align financing with strategic goals; transforming debt from a constraint into a catalyst for growth, resilience, and ESG alignment.

IFRS S1 and S2 are global sustainability disclosure standards developed by the International Sustainability Standards Board (ISSB). IFRS S1 provides a framework for reporting all sustainability-related risks and opportunities, while IFRS S2 focuses specifically on climate-related disclosures. They are not financial reports but are designed to complement financial reporting by helping investors understand how sustainability issues impact a company’s enterprise value.

Blended climate finance is emerging as a key tool to address both the financing needs of climate action and the risk barriers faced by investors, particularly in developing countries. By using public capital to de-risk projects, blended finance attracts private investments in sectors critical for achieving the climate goals set by the Paris Agreement and the United Nations’ Sustainable Development Goals (SDGs). The growing gap between the financial needs for climate action an