Climate
What Is IFRS S2? Climate Disclosure for Investors
How the ISSB's climate standard is becoming the global baseline for investor-grade climate data, what it requires, and where adoption stands in 2026.
Universal Asset Owners
Briefings, research, charts and analysis on the institutions, capital flows and systemic risks shaping long-horizon portfolios.
Stewardship
How Do Pension Funds Vote Their Shares?
The mechanics behind a pension fund's proxy votes, from voting policy to ballot, and why the trend in 2026 is funds reclaiming control of how their shares are voted.
ESG
ESG Backlash and Pension Funds: What Actually Changed
Behind the political noise, the ESG backlash has changed pension fund behaviour in specific, measurable ways, and left other things surprisingly intact.
ESG
CSRD for Investors After the Omnibus: What Actually Changed
How the EU's Omnibus simplification reshaped the Corporate Sustainability Reporting Directive, and what the smaller reporting population means for institutional investors.