How Should Arctic Drilling Be Defined? The 3 Key Problems with Formulating Investment Exclusions
By Zuzanna Lewandowska and Dr. Kristjan Jespersen ◦ 7 min read ◦ Oil and gas development in the Arctic has long been a subject of...
Most Recent. In Accountability.
May 18, 2022
How do we think about sustainable investing? Suggestions from an exploratory study
By Margherita Massazza & Dr. Kristjan Jespersen ◦ 4 min read ◦ From the outset, this blog post takes the perspective that behavioral finance is...
About / Accountability / Behaviour / Concepts / CSR / Economic / Featured / Investment / Issues / News / Reporting / Research / Standards / Sustainability
Apr 25, 2022
No Trees, No Future: How can we unlock the full potential of conservation finance?
By Dr. Kristjan Jespersen, Dr. Izabela Delabre, Dr. Caleb Gallemore, and Dr. Katryn Pasaribu ◦ 3 min read ◦ Tropical deforestation continues at alarming rates, with 12 million hectares...
About / Accountability / CBS / CSR / Environment / Featured / Investment / Issues / Models / News / Reporting / Research / Sustainability
Apr 20, 2022
EU proposal on Corporate Sustainability Due Diligence for human rights and the environment
Advancing responsible business conduct, but failing to consider key functional challenges for remedy By Karin Buhmann ◦ 9 min read ◦ Why is the proposal...
About / Accountability / Environment / Featured / Governance / News / Policy / Regulation / Reporting / Stakeholders / Standards / Sustainability
Accountability
Lobbying as if it mattered
By Dieter Zinnbauer ◦ 6 min read ◦ The corporate political activities of a business – let’s call them “lobbying” as a shorthand, although they...
To stay or to go: Corporate complicity in human rights abuses after the coup d’état in Myanmar
By Verena Girschik & Htwe Htwe Thein ◦ 2 min read ◦ Foreign investors in Myanmar have come under increasingly intense pressure to cut ties...
“A Little Less Unsustainable Is Not the Same as Sustainable” – Why Including Fossil Gas and Nuclear Power Will Harm the EU Taxonomy
By Andreas Rasche ◦ 3 min read ◦ The EU Taxonomy reflects a classification system that assesses whether certain economic activities are environmentally sustainable. Without...
Moving towards mandatory CSR – EU’s mandatory Human Rights Due Diligence proposal
By Johanna Jarvela ◦ 2 min read ◦ Last March European parliament gave a proposal to create mandatory Human Rights Due Diligence directive. The aim is to prevent...
Climate Change and Magical Thinking
By Steen Vallentin ◦ 7 min read ◦ COP26, the 26th UN Climate Change Conference, has just ended. It was supposed to be ‘the next...
Why we should not call for experts instead of experiments
By Jan Michael Bauer ◦ 3 min read ◦ The recent elections in Germany turned out as the historic loss for conservatives that pollsters have...
How the EU Taxonomy Impacts Businesses Beyond Europe
By Andreas Rasche ◦ 4 min read ◦ In 2020, the EU launched its classification system for environmentally sustainable economic activities, the so-called “EU Taxonomy Regulation”...