Insights

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.

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.

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.

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.

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.

What is catching the attention of tech investors in 2025?

Our recent due diligences on tech SME targets reveals a clear shift: sustainability is no longer a checkbox, it’s a strategic lens shaping investment decisions, tech transactions, and long-term positioning.

Slicing and dicing: getting to the “so what?” of your portfolio’s ESG data

As ESG data becomes more embedded in investment processes, the focus is shifting from simply collecting metrics to understanding what they actually mean. It’s no longer enough to report on emissions, diversity, or governance scores - investors want to know: “So what?”

Decoding California’s climate mandates

The $4 billion paradox: when responsible investing discovered defence

Maria Merry del Val, Director – ESG and Responsible Investing For years, defence spending sat firmly outside the remit of responsible investment. Now, that boundary is blurring. The very sector once synonymous with exclusion lists is now attracting billions in sustainability -labelled funds, creating a paradox that investors can no longer ignore.