Assessing the ESG Maturity in Germany’s Private Equity Market

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Climate X | 2026 Trends in the Climate Risk Industry

What will shape risk, resilience, and financial decision-making this year. Climate risk is no longer a distant concern. In 2026, adaptation, resilience, and value creation are becoming central to how real asset owners protect themselves and drive returns. This report explores the six trends redefining the climate risk landscape in 2026, and what they mean for financial institutions operating under rising physical risk, regulatory pressure, and market scrutiny.

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.