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Insights

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Accountability for impacts is essential to secure a nature-positive future

GRI and its GSSB back ‘Kumamoto Declaration’ and the call for urgent, coordinated action to meet global biodiversity targets

Published on 2026-07-19 by

investESG

standards sustainable finance responsible investment policy biodiversity transition

Global experts align on urgent need for transparency on pollution impacts

Shaping new pollution standards: Three stakeholders make the case for reporting that drives accountability and informed decisions

Published on 2026-05-19 by

GRI

GRI reporting pollution responsible investment standards

EU regulation – what's new?

A brief investor-focused update on EU sustainability rules - what changed in the Omnibus, where SFDR 2.0 is heading, and what it could mean for product classification and disclosures.

Published on 2026-04-13 by

DPAM

asset manager reporting climate change standards regulation

EU-Regulierung – was gibt’s Neues?

Ophelie Mortier, Chief Sustainable Investment Officer von DPAM, gibt einen Überblick über geplante Änderungen in der EU-Nachhaltigkeitsregulierung – und was diese für Anleger und Anbieter bedeuten.

Published on 2026-04-13 by

DPAM

regulation responsible investment asset manager climate change standards

Clearing the air on pollution reporting

Consultation underway on draft GRI Standards to strengthen reporting and management of pollution

Published on 2026-03-30 by

GRI

pollution climate risks biodiversity emissions emissions trading standards

What do China’s climate regulations mean for global transparency?

Article by Peiyuan Guo, GRI Supervisory Board Member

Published on 2026-03-16 by

GRI

reporting regulation climate reporting GRI double materiality disclosure standards

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Reports

4

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The State of Sustainability Reporting

Global Trends in the GRI Standards 2025

GRI - Global Reporting Initiative Published on 2026-06-23

reporting climate reporting disclosure standards

Open Report

PFAS: Regulation, Risk, and Remediation

Published by Responsible Alpha: Per- and polyfluoroalkyl substances (PFAS) are a large class of synthetic chemicals characterized by strong carbon-fluorine bonds. Given their unique ability to resist water, oil, heat, and stains, they have been used for over 70 years in a wide range of consumer and industrial products. PFAS have become indispensable to industries such as aerospace, textiles, packaging, and electronics. Yet the same characteristics supporting widespread use also make it nearly impossible to break down in nature. As a result, PFAS accumulate in soil, water, animals, and human bodies, where they can remain for decades (J.P. Morgan, 2025).

Responsible Alpha Published on 2025-05-09

impact standards sustainable finance climate change responsible investment plastic environmental risks

Open Report

G&A IFRS SUSTAINABILITY STANDARDS QUICK REFERENCE

Essential tool for corporate sustainability experts - IFRS S1 and IFRS S2

G&A - Governance & Accountability Institute Inc. Published in 2024-12

reporting standards IFRS

Open Report

ACT: The Corporate Culture Standard for the Investment Management Industry

Understanding, creating and progressing cultural change

ACT - City Hive Published in 2024-10

diversity, equity & inclusion (DEI) diversity standards frameworks reporting regulation sustainable finance responsible investment SDR

Open Report

Organisations

10

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CFA Institute

As the global association of investment professionals, CFA Institute sets the standard for professional excellence and credentials. We champion ethical behavior in investment markets and serve as the leading source of learning and research for the investment industry. We believe in fostering an environment where investors’ interests come first, markets function at their best, and economies grow. Spanning nearly 200,000 charterholders worldwide across 160 markets, CFA Institute has 10 offices and 160 local societies. Find us at www.cfainstitute.org or follow us on LinkedIn and X at @CFAInstitute.

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CFA Society Germany

Mit über 2.900 Mitgliedern ist die CFA Society Germany der größte Berufsverband für Investmentprofis in Deutschland. Als Teil des globalen CFA Institute setzt sich der Verband für höchste Standards in Kapitalmärkten, Unternehmensberichterstattung und ethischem Handeln ein.

funds investments asset owner

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Eurosif

Eurosif works as a partnership of Europe-based national Sustainable Investment Fora (SIFs) with the direct support of their network which spans over 400 Europe-based organisations drawn from the sustainable investment industry value chain.

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GRI

We provide the world's most widely used sustainability reporting standards, which cover topics that range from biodiversity to tax, waste to emissions, diversity and equality to health and safety.

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ÖVFA

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FNG

Das FNG ist seit 2001 der Fachverband für Nachhaltige Geldanlagen im deutschsprachigen Raum (Deutschland, Österreich, Schweiz).

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ICGN

Established in 1995, ICGN is a leading voice for the highest standards of corporate governance and investor stewardship world-wide.

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PLSA

We are the Pensions and Lifetime Savings Association, the voice of workplace pensions. We have been working to help everyone achieve a better income in retirement for 100 years.

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Sustainable Finance Cluster e. V.

Das Sustainable Finance Cluster ist 2018 aus einem Zusammenschluss der Accelerating Sustainable Finance Initiative der Deutschen Börse und des Green Finance Clusters Frankfurt des Hessischen Wirtschaftsministeriums entstanden. Damit erfolgte eine Bündelung der Aktivitäten im Feld Sustainable Finance, um eine effizientere Nutzung der Finanzmarktexpertise im Bereich Nachhaltigkeit zu erreichen. Ziel ist vor allem die Formulierung und Umsetzung konkreter Handlungsansätze für die Zukunftsfähigkeit nationaler und internationaler Finanzmärkte.

sustainable finance responsible investment research

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ISSB

The ISSB is developing—in the public interest—standards that will result in a high-quality, comprehensive global baseline of sustainability disclosures focused on the needs of investors and the financial markets.

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