The strong outperformance of many sustainable investment strategies was reversed in the wake of Russia’s 2022 invasion of Ukraine.

FRANKFURT, Nov 10 (Reuters) - The European Central Bank fined Spanish lender ABANCA Corporación Bancaria for failing to comply with its decision on climate-related and environmental risks, it said on ...

The European Central Bank fined Spanish lender Abanca Corporacion Bancaria SA over its management of risks related to climate change, a first for the watchdog as it pushes the industry to brace for ...

Delegated Regulation (EU) 2025/1311 supplementing the Capital Requirements Regulation (Regulation (EU) No 575/2013) (CRR) has been published in the Official Journal of the European Union (OJ). The ...

Formative assessment is one of the most powerful tools teachers can use to guide learning. Unlike summative assessment, which summarizes achievement at the end of a unit, formative assessment happens ...

For travel managers, “double materiality” could change reporting from “what impact does travel have?” to “how does climate change affect travel?” – and why both now matter to corporate strategy Call ...

Philip Morris International Inc. (NYSE: PM) today published its 2025 Sustainability Materiality Report, presenting the results of its latest global sustainability materiality assessment (SMA).

Abstract: The structure of large-scale open source software is complicated, which can be regarded as a collection of software packages, components, modules, subsystems, and their relationships. In ...

In November 2025, the European Financial Reporting Advisory Group (EFRAG) delivered its technical advice on the draft simplified ESRS to the European Commission, following public consultation. The ...

This new report by WBCSD and Valuing Impact offers a comprehensive look at how companies are embedding environmental and social impact valuation into business decisions – and what’s needed to unlock ...

Forbes contributors publish independent expert analyses and insights. Mary Foley covers ESG & sustainability regulation. The fact is that many businesses have invested significant time and resources ...