Insights & Perspectives

For many organizations, climate disclosure has historically been treated as an extension of sustainability reporting: important, visible, and increasingly expected, but still somewhat separate from the core of strategic decision-making. IFRS S2 changes that dynamic. It places climate resilience much closer to the center of corporate reporting by asking a far more demanding question: not simply whether a company understands climate risk, but whether its strategy and business m

And Most Companies Haven’t Realized It YetSustainability ratings have quietly become one of the most influential mechanisms in global capital markets. They shape investor decisions, influence access to financing and increasingly define how companies are perceived across stakeholders. Yet despite their growing importance, many organisations still approach them as a disclosure exercise. That approach is no longer sufficient. The reality is that sustainability ratings are underg

For years, the sustainability debate was framed as a matter of ambition, disclosure, and rhetoric. Which country had the stronger climate targets? Which market was more advanced in ESG reporting? Which government spoke more convincingly about green transition? That frame is now too narrow. The real issue is no longer who is talking more about sustainability, but who is turning it into durable economic power, industrial advantage, and strategic resilience. On that question, Ch