This publication first describes the regulatory and voluntary frameworks that give prominence to sustainability in finance, as well as the organisational changes and skills development derived from them, based on the observed practices of EpE member companies.
The implications of the convergence between finance and sustainability are subsequently examined, including the challenges of data (governance, quantity, quality, availability, consistency, and weighting) and data integration tools, and how this data, central to corporate communication, is used by stakeholders, in particular investors through rating agencies.
Lastly, the publication examines the funding requirements of the green transition, the instruments being developed to meet them, and the redirection of capital flows to the necessary investments.
