The Carbon Border Adjustment Mechanism (CBAM) is a proposed policy instrument designed to address the issue of carbon leakage in the European Union's (EU) climate change mitigation efforts.

CDP is a not-for-profit charity that runs the global disclosure system for investors, companies, cities, states, and regions to manage their environmental impacts. The world’s economy looks to CDP as the gold standard of environmental reporting, with the richest and most comprehensive dataset on corporate and city action.

The European Sustainability Reporting Standards (ESRS) are a set of standards developed under the mandate of the Corporate Sustainability Reporting Directive (CSRD) by the European Financial Reporting Advisory Group (EFRAG). The ESRS aims to provide a unified framework for sustainability reporting within the European Union, enhancing the consistency, comparability, and reliability of sustainability information provided by companies.

The responsible allocation, management, and oversight of capital to create long-term value for clients and beneficiaries, leading to sustainable benefits for the economy, the environment, and society

The final rule adopted on March 6, 2024, requires public companies to disclose information in three key areas: (1) climate-related financial risks, (2) GHG emissions, and (3) any climate-related targets or transition plans.

Sunshine Meeting on Climate-Related Disclosures Announced by the SEC The Securities and Exchange Commission (SEC) has announced a Sunshine Meeting on Climate-Related Disclosures, which will be held on the SEC.gov website at 9:45 AM (ET) on Tuesday, March 6. This open meeting aims to discuss the SEC's ongoing efforts to enhance climate-related disclosures for publicly traded companies.

Bloomberg's Board Governance Score ranks is a rating system that measures the diversity and inclusivity of a company's board of directors.

The ISS ESG Corporate Rating assesses a company's management of ESG issues on the basis of up to 100 rating criteria, based on the level of materiality to the company's sector.