Bayern Invest | Stewardship – über Hintergrund, Zweck und Vorgaben
Während in Brasilien die COP30 tagt und die Welt erneut um Wege ringt, die Ziele des Pariser Abkommens doch noch zu erreichen, liefert der aktuelle Bericht des Global Carbon Project eine deutliche Warnung: Die globalen CO₂-Emissionen aus fossilen Brennstoffen werden 2025 voraussichtlich abermals steigen – auf ein Rekordniveau von 38,1 Milliarden Tonnen. Das zum Erreichen des 1,5-Grad-Ziels verbleibende Kohlenstoffbudget ist damit beinahe aufgebraucht.
Bayern Inverst | ESG im Fokus: Zur Umsetzung der ESMA-Leitlinien und strategischen Weiterentwicklung im Bereich Nachhaltigkeit
Die letzten Jahre waren geprägt von tiefgreifenden Krisen, die das gesellschaftliche und wirtschaftliche Geschehen dominiert haben: die Corona-Pandemie, der russische Angriffskrieg gegen die Ukraine, die Energiepreiskrise, anhaltende Spannungen im Nahen Osten, steigende Inflation und der weltweite Aufschwung rechtspopulistischer Bewegungen. In diesem Umfeld ist der Klimawandel als langfristige Bedrohung häufig aus dem Fokus geraten – dabei bleibt er eine der zentralen Herausforderungen unserer Zeit.
Munich Re Investment Partners | Climate Transition Equity
According to Munich Re, even a relatively small increase in average global temperatures can lead to a disproportionate rise in the frequency and severity of extreme weather events, increasing hazard probabilities and financial risks for companies.
Weefin | 2026 Sustainable Finance Barometer
For the third consecutive year, WeeFin’s Expertise team has published its Sustainable Finance Barometer. Sixty Article 8 and 9 funds in Europe and the United States were selected and their practices examined in order to provide the most accurate picture possible of sustainable finance today.
Impact Cubed | SFDR 2.0: A TECHNICAL GUIDE
The reset of the Sustainable Finance Disclosure Regulation is a significant turning point for the EU’s sustainablefinance framework. While the first iteration of the regulation surfaced many of the right questions, it often left market
participants without the clarity or structure needed to apply the regime consistently. The result was a system that
aspired to bring transparency to sustainability claims but did not always provide the tools to support that ambition.
Impact Cubed | Double Materiality in Practice: From Concept to Disclosure
Double materiality has become a cornerstone of sustainability reporting,
particularly under the EU’s CSRD and ESRS frameworks. While the concept
aims to capture both the financial relevance of sustainability risks and a
company’s impacts on society and the environment, its application in practice
remains inconsistent and largely qualitative.
LGT Capital Partners | Keynote Interview Natalie Sediako
An expanding investable opportunity set and the rise of institutional investors into
impact are fuelling market growth and sophistication, says LGT Capital Partners’
head of impact co-investments, Natalie Sediako
MSCI | Setting Expectations Amid a Bumpy Energy Transition
The global energy transition is progressing unevenly across sectors and regions, shaped by differences in technology readiness, financial capacity and policy strength. Using the MSCI Energy Transition Framework, this paper examines how these factors may influence corporate decarbonization over the next five to seven years.
ISS STOXX | A Look at AI-Related Shareholder Proposals at U.S. Companies, 2022-2025
The long-projected systemic and business transformations that can be brought about by Artificial Intelligence (AI) technologies have started. Accordingly, many companies and their boards of directors have faced scrutiny in recent years over effective governance mechanisms and due diligence of the opportunities as well as the material risks—financial, regulatory, legal, and reputational—posed by AI. Potential AI and associated hyperscale data center issues are far-reaching and span governance, environmental, and social aspects. The range of issues from an investor perspective are looked at in this article through the lens of recent U.S. shareholder proposals directly related to AI and at companies providing AI tools and facilities.
ISS STOXX | Global Outlook Report 2026
NEW YORK (December 15, 2025) — ISS STOXX, a leading provider of comprehensive and data-centric research and technology solutions that help capital market participants identify investment opportunities and risks, today released its annual global outlook report, Actionable Insights: Top Sustainability Themes in 2026. The new report draws on comprehensive ISS Sustainability Solutions data, with insights from ISS STOXX’s research analysts, climate-risk specialists, and regulatory experts to help investors identify the key sustainability trends in 2026.