The latest developments in the three major markets suggest the debate has shifted from whether sustainability data matters to how it should be delivered.

For investors, the EU budget debate matters because public spending helps determine whether biodiversity risks can be managed before they become financial losses.

The SEC has closed its investigation into Climate Action 100+ members without charges, but its accompanying warning may have a far greater impact on investor stewardship.

A cross-party parliamentary committee says the UK's energy transition risks losing public support unless policymakers increase their focus on tangible financial advantages.

As Australia's AGM season opens and policymakers weigh rolling back parts of the country's climate disclosure rules, ASIC says mandatory sustainability reporting is already improving the quality, consistency and usefulness of climate-related financial disclosures.

Australia is considering easing key parts of its climate reporting regime, signalling a global shift from building disclosure frameworks to reducing compliance burdens.

While other jurisdictions are narrowing, phasing in, simplifying or adapting climate reporting regimes, the United States looks ready to fall at the first hurdle in the global move towards investor-focused climate disclosure.

Minerva Analytics urges the SEC to revise rather than repeal climate disclosure rules, arguing investors still need material climate-related information.

As the US retreats from mandatory climate disclosures, Singapore is strengthening alignment with ISSB sustainability reporting standards.

A fresh shareholder proposal has put Nike's emissions strategy back under the spotlight, testing investor confidence in the company's ability to meet its science-based climate targets.

While the FCA’s existing regime improved internal risk processes and governance, its recent review found limited engagement from end users, particularly retail investors.

The US Securities and Exchange Commission’s move to scrap its climate disclosure rules has not ended the debate, but pushed it into a longer and more uncertain new phase.

Shell’s AGM showed that, for investors, how a board handles climate pressure may now matter more than how forcefully it resists it.

Today, investors are increasingly aware that all forms of capital, including natural capital, contribute to long-term sustainable growth. To mark Earth Day 2021, Minerva published a Briefing on Biodiversity and Stewardship to help investors consider the role of natural capital in their investments.

The Transition Pathway Initiative Global Climate Transition Centre (TPI Centre) has called on banks to broaden their emission target coverage to include all material financing activities.

The Worldwide Wildlife Fund for Nature (WWF) have warned that without major changes by the UK government the food system in England will continue to fail people.

The Institutional Investors Group on Climate Change (IIGCC) has published guidance to support investors in developing their own net zero policies and practices.

Opposition to ESG investment in the US could reach Europe, Norges Bank Investment Management (NBIM) CEO Nicolai Tangen has warned.