Blogs

What Is Fluvial Flooding? Definition, Causes & Examples

Fluvial flooding, also called river or riverine flooding, is the oldest and best-understood flood category. It dominates regulatory flood maps and produces the largest single-event losses on record. Yet many risk teams still confuse it with surface water or coastal…

What Is Pluvial Flooding? Causes, Examples & Risk

Pluvial flooding causes billions of dollars in damage each year, yet it remains poorly understood compared to river floods. The term describes surface water flooding that happens when rainfall arrives faster than local drainage can handle it, and it affects…

Climate Disclosure Frameworks Compared: What Each Requires for Physical Risk

Sustainability teams face a growing challenge: multiple climate disclosure frameworks now require physical risk data, scenario analysis, and asset-level exposure metrics. IFRS S2, CSRD, CDP, and others each define these requirements differently, with distinct thresholds, timelines, and levels of prescriptiveness.…

CSRD vs ISSB: How These Disclosure Standards Compare

The Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB) both require companies to disclose climate-related risks. They share common DNA through the TCFD framework. Yet the two standards differ in fundamental ways that determine what companies…

TNFD LEAP Approach: A 4-Phase Guide to Nature Risk Assessment

Regulators and investors are paying closer attention to how companies depend on and affect the natural world. The Taskforce on Nature-related Financial Disclosures (TNFD) developed the TNFD LEAP approach as a structured methodology for identifying and assessing these nature-related issues.…

CSRD Reporting Requirements: What to Report, When, and How to Prepare

The Corporate Sustainability Reporting Directive (CSRD) requires thousands of EU and non-EU companies to publish detailed sustainability disclosures under the European Sustainability Reporting Standards (ESRS). After the Omnibus I simplification package narrowed the scope and delayed timelines, understanding what you…

TCFD vs ISSB: Key Differences and What Changed

The Task Force on Climate-related Financial Disclosures (TCFD) shaped how companies reported climate risk for six years. In October 2023, the TCFD was officially disbanded. The International Sustainability Standards Board (ISSB) and its IFRS S2 standard are now the global…

Climate Scenario Analysis: IFRS S2, CSRD, and CDP Requirements

Every major climate disclosure framework now requires some form of scenario analysis. IFRS S2, CSRD, CDP, TCFD, AASB S2, and banking regulators all expect companies to assess how different warming pathways could affect their operations and financial position. The problem:…

IFRS S1 and S2: What They Require and Who Must Comply

Companies face a growing web of sustainability disclosure frameworks. Among them, IFRS S1 and S2 have emerged as the most widely adopted global baseline. Issued in June 2023 by the International Sustainability Standards Board (ISSB), these two standards have now…

What Are Stranded Assets? Risks, Examples, and Disclosure

Stranded assets are investments that lose their value well before the end of their expected economic life. The term originated in fossil fuel analysis but now applies across real estate, infrastructure, and power generation. According to the IPCC AR6 assessment,…