EcoVision

Why Does Grandfathering Matter in Green Finance Taxonomy? As sustainable finance taxonomies become more technical, more regulated and more closely linked to capital access, one policy question is becoming increasingly important: should green finance taxonomies include a grandfathering policy? The short answer is yes — but only with discipline. A grandfathering policy allows an existing green loan, bond, project or activity that qualified under an earlier taxonomy rule to remain recognised for...

Why Is Sustainable Aviation Fuel Now a Boardroom Issue? Sustainable Aviation Fuel (SAF) has moved beyond being a niche aviation conversation. It is rapidly becoming a business, investment and ESG credibility issue for airlines, airports, fuel suppliers, logistics providers and multinational companies with significant travel emissions. The urgency is real. Aviation remains one of the harder sectors to decarbonise because long-haul aircraft cannot yet depend on batteries or hydrogen at...

Why has ISSB readiness become a boardroom priority? For Hong Kong companies, ESG reporting is moving decisively from a communications exercise to a business, finance and risk-management discipline. The latest wave of HKEX climate reporting is already reshaping board agendas, investor conversations and internal data governance. Since financial years beginning on or after 1 January 2025, all HKEX-listed issuers must disclose Scope 1 and Scope 2 greenhouse-gas emissions. Main Board issuers must...