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A deep dive into the rise of non-financial reporting and what it means for business

We Mean Business Coalition

But the companies should be aware of potential documentation requirements from their auditor/assurer, if their ESG reporting is assured. From reporting year 2026, approximately 3,000 listed SMEs will also be mandated to report according to a special version of the CSRD called LSME.

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Take Five: From America to the World

Chris Hall

Second-quarter issuance represented US$238 billion, down 20% year-on-year, while global issuance of green, social, sustainability, sustainability-linked and transition bonds totalled US$238 billion – also down 20%. The EV Green Bond originated from the group’s asset finance arm – Lombard.

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Resilience to Take Centre Stage

Chris Hall

A report commissioned by the International Chamber of Commerce (ICC) highlighted that extreme weather has cost the global economy more than US$2 trillion over the last decade. There are potential opportunities both for equity and fixed income investors, the latter including green bonds issuance.