Why Governance Is Back at the Centre Market attention keeps swinging between climate ambition, new reporting standards, and transition finance. Yet the real differentiator is increasingly governance: who owns the data, who signs off on claims, how incentives are set, and how boards oversee risk. Governance is where strong intentions become credible execution—and where weak controls become reputational and regulatory risk. From ESG Statements to Evidence-Ready DecisionsStakeho

Green Asset Ratio (GAR) is a key performance indicator used mainly by banks (and other credit institutions) to show what share of their assets are financing activities that qualify as environmentally sustainable under the EU Taxonomy . In plain terms: it answers, “How much of this institution’s lending and investments are actually funding ‘green’ economic activity as the EU defines it?” (again as finance guys, we need and like ratios for measurement and monitoring..) What G

Hong Kong’s Accounting and Financial Reporting Council (AFRC) released a December 2025 consultation paper  proposing a regulatory framework for sustainability assurance . The consultation aligns with Hong Kong’s direction under the Government’s Roadmap on Sustainability Disclosure in Hong Kong (Dec 2024) , which sets a pathway for large publicly accountable entities (PAEs) to adopt ISSB-aligned disclosure standards by no later than 2028. Source of the consultation paper:...

With no doubt, Scope 3 has become the pressure point for many Asia-Pacific companies because the emissions sit outside your own operations , yet the consequences show up in tenders, customer scorecards, loan conversations, and reputational risk. Scope 3 Caterogies: the 15 essentials What used to be a “sustainability report” topic is now a commercial requirement: Buyers want product footprints and credible reduction progress. Banks and investors increasingly want transition ev

The UK’s Transition Plan Taskforce (TPT) is a government‑backed initiative established in April 2022 to help organizations develop and disclose credible, consistent, and actionable climate transition plans . It was created by HM Treasury and is co‑chaired with the UK Financial Conduct Authority (FCA) . The TPT’s purpose is to ensure that entities operating in the United Kingdom—particularly financial institutions and publicly listed companies—can clearly demonstrate how th