Insights
Climate risk, sustainability and finance, explained.
Research and practical guidance from Ireland on climate risk, sustainability reporting and assurance, sustainable finance and AI, for boards, finance leaders and auditors.
Featured: Ireland and the UK
Climate and the audit, Part 1 of 4
Climate risk and sustainability assurance in Ireland and the UK: what auditors need to know
There is no ISA for climate. The risk arrives through the standards you already use, and FRS 102 and IFRS fail in different ways.
- Under FRS 102 the climate risk is omission. Under IFRS it is the credibility of the model.
- Ireland’s CSRD scope has narrowed under Omnibus I, while the UK moves to UK SRS for listed companies.
- Plan climate into the ISA 315 risk assessment and document the challenge, not just the conclusion.
Explore the collections
21 pieces in five collections, covering climate risk in audit, sustainability leadership, sustainable finance and AI.
4 articles
Climate and the audit
Climate risk and sustainability assurance for auditors, starting with Ireland and the UK.
- Climate risk and sustainability assurance in Ireland and the UK: what auditors need to know
- Climate risk and sustainability reporting in the US: where auditors stand beyond the SEC rule
- Climate risk and sustainability assurance in Australia: what auditors need to plan for
- Climate risk and sustainability assurance in Canada: how auditors can prepare for what comes next
7 articles
Sustainability leadership
Sustainability reporting, governance, climate risk and the role of finance.
- Your double materiality assessment is done. Now what?
- Sustainability reporting is no longer optional: the three forces behind the shift
- Embedding sustainability in the CFO’s role: five duties for the years ahead
- The Brussels Effect in practice
- The greenwashing reckoning
- The insurance signal: how climate risk is reshaping cover and cost
- Sustainability lessons taught by nature: a Pakistan case study
3 articles
The Capital Stack
How the providers of capital shape the sustainability strategy a company can pursue.
3 articles
The Risk-Reward Ledger
Putting the cost of climate risk and the value of action in money, over time.
4 articles
AI and sustainability
How AI changes work, and the footprint it brings to sustainability.
All insights
2026
- AuditClimate and the audit, Part 4 of 4
Climate risk and sustainability assurance in Canada: how auditors can prepare for what comes next
Voluntary standards, a paused securities rule and a 2027 assurance standard hide an active risk picture for Canadian auditors.
- AuditClimate and the audit, Part 3 of 4
Climate risk and sustainability reporting in the US: where auditors stand beyond the SEC rule
The federal rule is being withdrawn, but climate risk has not left the audit. It has moved into California, antifraud exposure and the financial statements.
- AuditClimate and the audit, Part 2 of 4
Climate risk and sustainability assurance in Australia: what auditors need to plan for
Australia has the most concrete mandatory climate assurance regime of any major market, with reasonable assurance arriving in 2030.
- AuditClimate and the audit, Part 1 of 4
Climate risk and sustainability assurance in Ireland and the UK: what auditors need to know
There is no ISA for climate. The risk arrives through the standards you already use, and FRS 102 and IFRS fail in different ways.
- FinanceThe Capital Stack, Part 3 of 3
The quiet power of public capital
How the base of the Capital Stack sets the rules, and why it can be the cheapest way to move faster.
- FinanceThe Capital Stack, Part 2 of 3
Know who funds you
A Capital Stack review in six steps, for CFOs and boards, with a worked example.
- FinanceThe Capital Stack, Part 1 of 3
Too green to fund?
Why a sustainability strategy can fail in two directions, and how leaders keep it between them.
- FinanceThe Risk-Reward Ledger, Part 3 of 3
Your insurer already knows
Why the insurance renewal may be the earliest climate warning your board receives.
- FinanceThe Risk-Reward Ledger, Part 2 of 3
Keeping the sustainability case honest
Two rules that make a finance committee take your sustainability business case seriously.
- FinanceThe Risk-Reward Ledger, Part 1 of 3
The number your board never sees
Why the most expensive sustainability decision is often the one nobody takes.
2025
- AI
The AI paradox in sustainability
AI has become indispensable to sustainability work. Its own carbon footprint cannot be exempt from the scrutiny it makes possible.
- AIReplace or empower, Part 3 of 3
Beyond population: what really shapes a country’s AI path
Small countries automate and big countries augment? The real driver is how a population is structured, not how big it is.
- AIReplace or empower, Part 2 of 3
Same tool, different outcomes: four questions that shape your AI rollout
The same tool can displace people or make them more capable. What decides it is how you deploy it, and four questions reveal which you are building.
- AIReplace or empower, Part 1 of 3
Replace or empower? The two kinds of AI every leader should name
Most AI arguments are not really disagreements. They are two people using the same word to mean different things.
- Sustainability
Your double materiality assessment is done. Now what?
Introducing the Double Materiality Navigation Framework: four zones that turn a compliance exercise into a strategy.
- Sustainability
The Brussels Effect in practice
The CSRD is EU law, yet it is becoming a global standard for any company with European customers, investors or suppliers. California plays a similar role in the United States.
- Finance
Embedding sustainability in the CFO’s role: five duties for the years ahead
As lenders, investors and regulators link climate to finance, sustainability is becoming part of the CFO’s core duties. Five responsibilities to plan for.
- Controls
The greenwashing reckoning
H&M, DWS and thousands of climate cases have changed the rules. Sustainability claims made to investors are now investor communications.
- Finance
The insurance signal: how climate risk is reshaping cover and cost
Insurance is the first mainstream market to price climate risk honestly. What Australia, California and the global protection gap mean for any business with physical assets.
- Sustainability
Sustainability reporting is no longer optional: the three forces behind the shift
The 2020 Larry Fink letter did not create the shift, but it made it impossible to ignore. The three forces that ended the voluntary sustainability era.
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