All perspectives
Analysis
Human rights and supply chains
A practical HRDD uplift: from findings to accountable action
Strengthening human rights due diligence requires clear responsibilities, informed decisions and evidence that action improves people’s circumstances.
Bo YuGuide
Sustainability strategy and reporting
CSRD after Omnibus: a reporting guide for companies
The Omnibus amendments change which companies must report under the CSRD and how they need to prepare.
Bo YuAnalysis
Human rights and supply chains
On-site human rights due diligence: from worker voice to evidence
An on-site human rights assessment connects policies with workers’ experience and everyday operating decisions.
Bo YuGuide
Human rights and supply chains
Effective Remedy Under UNGPs and CSDDD: After the EU Omnibus, Now What and How?
The UNGPs expect companies that caused or contributed to adverse human-rights impacts to provide for or cooperate in remediation through legitimate processes.
Bo YuAnalysis
Sustainability strategy and reporting
Navigating the Shifting Sustainability Landscape: Building Value Beyond Compliance
The EU Omnibus Simplification Package introduces significant changes to sustainability reporting, including extended deadlines and scope reductions for approximately 80% of companies originally in scope
Bo YuAnalysis
Sustainability strategy and reporting
The sustainability edge: making better business decisions
Changing sustainability requirements give companies a reason to reassess their programmes.
Bo YuAnalysis
Sustainability strategy and reporting
Simplified ESRS: A New Start for Corporate Sustainability Reporting in Europe
On 3 December 2025, EFRAG submitted its technical advice on the draft simplified European Sustainability Reporting Standards (ESRS) to the European Commission, representing the most significant update to EU sustainability reporting rules since the adoption of CSRD.
Bo YuAnalysis
Climate risk and finance
Prudential transition plans: from ESG disclosure to climate risk management
A transition plan becomes useful when someone has to make a decision.
Bo YuAnalysis
Climate risk and finance
Prudential Transition Plans in 2026: Connecting CSRD, CSDDD, and ISSB to Climate Risk
Connect counterparty information to lending, liquidity and capital decisions.
Bo YuGuide
Human rights and supply chains
CSDDD 2026: A Practical Supply Chain Due Diligence Guide for Fast, Defensible Compliance and Bid-Readiness
This article discusses the December 2025 provisional Omnibus I agreement.
Bo YuAnalysis
Climate risk and finance
Banking Climate Risk: The Model Only Matters If It Lands in Credit, Capital, and Pricing Workflows
After living in the weeds of climate risk modelling, one point has become very clear: climate data, on its own, has limited value.
Bo YuGuide
Sustainability strategy and reporting
Simplified ESRS: a reporting guide for companies and financial institutions
The revised ESRS give companies more flexibility in how they prepare sustainability information.
Bo YuPerspectives
Climate risk and finance
Beyond Net Zero: Why Adaptation Is the New Alpha in Real Estate
Natural-disaster insured losses fluctuate from year to year.
Bo YuAnalysis
Climate risk and finance
The Blind Spot in Your Climate Strategy: Why TCFD Needs TNFD
Many corporate risk models have a key weakness: they treat climate change and nature loss as separate issues, when in reality, they are closely connected.
Bo YuGuide
Climate risk and finance
Selecting Physical Risk Assessment Tools: A User Guide
Financial institutions are under increasing pressure from regulators and stakeholders to provide detailed, asset-level physical climate risk assessments.
Bo YuGuide
Climate risk and finance
SFDR: current rules and the proposed overhaul
The current SFDR rules continue to apply while the proposed overhaul moves through the legislative process.
Bo YuGuide
Climate risk and finance
ISSB standards: a guide to IFRS S1 and S2 adoption
IFRS S1 and S2 provide a common basis for sustainability-related financial disclosures.
Bo YuGuide
Sustainability strategy and reporting
EU Batteries Regulation: a guide for manufacturers and importers
The EU Batteries Regulation sets requirements across the battery lifecycle.
Bo YuGuide
Sustainability strategy and reporting
ESPR: a guide to ecodesign compliance
The Ecodesign for Sustainable Products Regulation (ESPR) creates a framework for product performance and information requirements.
Bo YuGuide
Human rights and supply chains
CSDDD after Omnibus: a due diligence guide
The February 2026 Omnibus amendments narrowed the CSDDD’s scope, removed its climate transition plan requirement and changed its due diligence and enforcement rules.
Bo YuAnalysis
Sustainability strategy and reporting
ESG divergence: choosing a response to regulatory change
Regulatory changes can prompt companies to reduce, maintain or expand their sustainability work.
Bo YuGuide
Climate risk and finance
Six Design Principles for Stronger Prudential Transition Plans
The EBA Guidelines on the management of ESG risks apply from 11 January 2026 to institutions other than small and non-complex institutions.
Bo Yu