Becoming nature positive: Understanding busin...

Foreign Entity of Concern, or FEOC, rules and energy tax credits are reshaping how companies evaluate eligibility and structure investments across the energy sector. In this episode, we explore how the foreign entity of concern framework—introduced under the One Big Beautiful Bil ...  Show more

Government grant accounting under US GAAP is evolving with ASU 2025-10. This episode explores the updated model, including scoping, recognition and measurement, and the distinction between asset and income grants. We also cover presentation and disclosure requirements, along with ...  Show more

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<span class= "TextRun SCXW165542337 BCX0" lang="EN-US" xml:lang="EN-US" data-contrast="none"><span class= "NormalTextRun SCXW165542337 BCX0">Many companies have crafted climate-related str ...

On the ESG Insider podcast, we often hear from financial institutions about how they're engaging on sustainability issues — including by participating in investor engagement initiatives or networks.   In this episode, we explore the evolution of two such investor-led engagement i ...  Show more

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<span class="TextRun SCXW175994812 BCX0" lang="EN-US" xml:lang="EN-US" data-contrast="auto"><span class= "NormalTextRun SCXW175994812 BCX0">We're</span> <spa ...

In 2020, the former BoE governor Mark Carney said the bank's objective was that "every professional financial decision will need to take climate change into account". Since then we have seen regulatory action on removing greenwashing from the investment process, a consumer duty o ...  Show more