Insights

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insights

18 May 2026

California emissions requirements are approaching

California’s Climate Corporate Data Accountability Act, Senate Bill 253 (“SB 253”), is transitioning from legislative concept to operational reality. With implementing regulations now adopted and the first emissions disclosures due on August 10, 2026, companies in scope should now shift from awareness to preparation. High-quality emissions measurement will be central to achieving compliance. 

Blog

24 February 2026

Why carbon accounting is now a source of competitive advantage for private equity fund managers

Carbon accounting has moved far beyond its origins as a compliance activity. For private equity (“PE”) fund managers, greenhouse gas emissions data has become a critical input into investment decision‑making, risk management, stakeholder engagement, and long‑term value creation. It is also a growing factor in how limited partners (“LPs”) choose where to allocate capital.

Blog

05 February 2026

Carbon accounting as a strategic imperative for private equity

Carbon accounting is becoming a practical investment discipline in private equity, influencing everything from diligence and financing to portfolio strategy and exits.

Blog

12 January 2026

Making impact data work in practice

Impact investors, family offices, and humanitarian groups share a common challenge: gathering and applying impact data that is reliable, comparable, and useful. Behind that challenge sits a wider question that shaped our recent webinar: how do teams with different mandates, resources, and pressures build impact measurement methods they can actually use?

Blog

22 December 2025

Our three-step approach to sustainable value creation

Looking to 2026, we expect sustainability to become a core driver of value creation in private equity strategies and a critical component of value preservation in private credit strategies.

Blog

16 December 2025

COP30 Belém: Progress on justice and adaptation, but fossil fuel ambition falls short

The 30th United Nations Climate Change Conference (“COP30”) concluded in Belém, Brazil on November 21, 2025, delivering a mixed outcome that reflects deep divisions that continue to stall international climate action. While the summit achieved notable progress on just transition frameworks, it ultimately fell short on the critical issue of accelerating the phase-out of fossil fuels.

Blog

15 December 2025

GHGP Scope 2 revision explained

The Greenhouse Gas Protocol (“GHGP”) provides established guidance on greenhouse gas emissions accounting, including Scope 2. It is used by voluntary frameworks such as the Science Based Targets initiative (“SBTi”) and RE100, as well as mandatory disclosure regimes including the European Sustainability Reporting Standards (“ESRS”) and the International Financial Reporting Standards (“IFRS”). The GHGP is currently undertaking its first major revision of the Scope 2 Guidance since 2015, with major implications for future reporting requirements, notably for the consumption of electricity.

Blog

05 December 2025

SFDR 2.0 explained: strategic insights into the draft update

The European Commission’s forthcoming Sustainable Finance Disclosure Regulation (“SFDR”) revision signals a turning point in the EU’s approach to sustainable finance. Proposed changes include updates to product classifications, modifications to Principal Adverse Impacts (“PAIs”), and the formal inclusion of impact investing. The aim is to make the SFDR more efficient, simpler, and proportionate. It is important to note that the proposal document presented by the European Commission does not yet entail any definitive obligations, as it must still go through the full legislative process for final approval, which is expected to occur, at the earliest, in 2028.

eBooks

18 November 2025

Beyond ESG: Why impact investing is gaining ground in an era of changing regulation and investor sentiment

As investor expectations and regulations change, a new phase of responsible investing is taking shape. Impact investing is gaining attention as investors seek measurable social and environmental results alongside financial returns. This shift reflects a broader recognition that profitability and purpose can work together, driving more accountable and transparent investment practices.