Enhance your ESG Knowledge

AI’s ESG Moment Has Arrived In 2026, artificial intelligence is no longer just a productivity story—it is a sustainability issue. As AI adoption accelerates across finance, manufacturing, healthcare, and consumer platforms, its environmental footprint has moved from the margins of ESG discussions to the center. Regulators, investors, and civil society are now asking a harder question: can AI scale responsibly in a carbon‑constrained world? This shift marks a new chapter for E

Sustainability reporting in Hong Kong SAR is moving from a stand-alone “ESG report” mindset to a more investor-grade disclosure model (similar to traditional financial figures based disclosure and audit requirements...) aligned with the International Sustainability Standards Board (ISSB). The main references are IFRS S1 (general sustainability-related financial disclosures) and IFRS S2 (climate-related disclosures). Together, they ask companies to explain—clearly and consi

A carbon tax is a government charge placed on greenhouse-gas (GHG) emissions , usually applied to fossil fuels based on their carbon content (e.g., per ton of CO₂e ). The policy goal is to raise the cost of emitting so companies and consumers shift to lower-carbon options, while generating public revenue that can be recycled through rebates, tax cuts, or climate spending. Carbon taxes typically work in two ways: Upstream fuel tax : levied on coal/oil/gas producers or import

A Noisy ESG Moment and backlash In many markets, “ESG” has become a contested label and even ESG backlash.... Some companies are reducing public ESG messaging (green hushing); some investors are adjusting how they talk about responsible investment; and regulators are scrutinising sustainability claims more aggressively. This has created a perception that ESG is “slowing down.” In practice, the opposite is happening: expectations are becoming more disciplined, more evidence-

Moving from Targets to an Investable, Verifiable Transition What “durable net zero” means in 2026 “ Net zero ” has been on corporate agendas for years, but the hot topic now is durability —whether a company’s pathway can survive scrutiny, market shocks, and changing regulation . Durable Net Zero refers to achieving net‑zero greenhouse gas emissions in a way that is long‑lasting, credible, and resilient over time Durable net zero goes beyond announcing a 2050 ambition. It is a