Others ESG notes
Key ESG themes in the market
1. The Evolution of the Sustainability Disclosure Landscape: We anticipate that a global baseline for sustainability disclosures, expected to be finalized by the International Sustainability Standards Board (ISSB) in 2023, will bring about a renewed emphasis on the concept of financial
materiality and the interplay between sustainability and financial value creation.
2. A Great Reset for ESG Integration and Sustainable Finance: As market participants become more sophisticated and regulatory frameworks become increasingly stringent with regards to what qualifies as a sustainable investment, we believe that heightened attention to quality and
integrity will help temper greenwashing concerns and drive further innovation in the sustainable finance market.
3. A Growing Market for Transition Finance: The rise of energy independence as a critical national security priority, paired with growing recognition that some of the most impactful opportunities for decarbonization and value creation can be found within the highest-emitting sectors of the economy, will lead to an increased focus on projects that do not currently align with
a pure “green” framework but that ultimately will be instrumental in helping to reach net-zero by 2050.
