Enhance your ESG Knowledge

The Sustainability Accounting Standards Board (SASB) is an independent, non-profit organization that develops sustainability disclosure standards to help businesses communicate financially material sustainability information to investors. SASB focuses on identifying sustainability factors that are most relevant to financial performance, industry by industry. Before its integration into the International Sustainability Standards Board (ISSB) in 2022, the Sustainability Acco

The Task Force on Climate-related Financial Disclosures (TCFD) has been a critical foundation for the development of global sustainability reporting standards. Its principles and structure have been directly integrated into the International Sustainability Standards Board (ISSB) framework to ensure a unified approach to sustainability and climate-related disclosures. The Task Force on Climate-related Financial Disclosures (TCFD)  was officially disbanded on October 2023 . T

While the terms "sustainability" and "ESG" are often used interchangeably, they represent distinct but related concepts. Little summary breakdown of their differences: 1. Sustainability Definition: Sustainability is a broad concept referring to the ability to maintain or endure something over the long term. In a business context, it involves meeting present needs without compromising the ability of future generations to meet their own needs. It encompasses environmental, s

The report shows that 63% of the world’s largest publicly listed companies or 70% of the Forbes Global 2000 now have net zero goals. In short, commitment to net zero has become the corporate norm. Source: https://www.forbes.com/sites/maryjohnstone-louis/2025/09/26/the-business-case-for-net-zero-has-never-been-stronger/ #NetZero #GHGs #Carbon #Emissions #Corporate #Forbes

They are: 1. Governance, 2. Strategy, 3. Risk management, and 4. Metrics and targets. These TCFD four pillars guide organizations in disclosing their climate-related financial risks and opportunities by focusing on oversight, how the business plans to adapt, the processes used to manage risks, and the specific metrics used to measure progress.

source: https://www.morningstar.com/sustainable-investing/five-top-esg-etfs-us-investors as of 31-May-2025

source: https://www.ifec.org.hk/web/en/blog/2022/04/retail-green-bonds.page

https://www.bloomberg.com/professional/insights/sustainable-finance/record-sales-of-green-bonds-in-the-first-half-of-2024/

Upstream (GHG Categories 1–8) Purchased goods and services – GHG Emissions from producing goods/services your company buys. Capital goods – Emissions from producing long-life assets you purchase (machinery, buildings, equipment). Fuel- and energy-related activities (not included in Scope 1 or 2) – Upstream emissions from fuels and electricity you use (well-to-tank, transmission losses, etc.). Upstream transportation and distribution – Third-party transport/storage of purc