US$128 Trillion in Capital Now Screens Boards on ESG Disclosure Quality
TLDR: ESG disclosure frameworks have converged into capital market infrastructure: boards with...
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Swiss Companies Are Under-Reporting the Climate Transition Risk That Hits Their Balance Sheets
ESMA's October 2025 fact-finding across 91 European companies found fewer than two-thirds met the double materiality standard's core disclosure objective. The failure concentrates in financial materiality, the axis where climate transition risk lives — and Swiss companies face a compressed window to fix it before auditors close in on 2027 reporting.
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The Measurement Trap: When More ESG Data Leads to Worse Decisions
Companies track around 100 ESG metrics, and the regulator just cut the ESRS by more than half. Decision quality comes from the few measures that move a choice.
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