• Are climate-related pledges credible?

    On the side lines of COP28, new pledges and commitments have sprung from states as well as non-state entities. Here is the checklist of what makes joining a climate or SDG-related pledge worthy.

  • M&A Due Diligence process must undergo a transformation.

    ESG integration in M&A due diligence is now a must, driven by regulation and stakeholder demands. Acquirers must prioritize transparency to avoid overpaying for targets, given increased scrutiny of environmental and labor practices.

  • Rewarding ESG performance in executive pay (Part I)

    ESG-linked pay is gaining traction as stakeholders push for accountability and transparency in executive compensation. Research suggests it leads to reduced emissions and improved ESG ratings, though it may not immediately impact financial performance. The choice of metrics is crucial, as they must accurately reflect a company’s operations. While its overall effectiveness is still being…