Introduction The regulatory landscape for sustainable finance is rapidly evolving to address investors’ growing concerns around transparency, reliability, and quality of ESG ratings. ESG Rating Providers (ERPs) are at the forefront of this shift, with their ratings influencing market transp

In an era where climate change poses significant risks and opportunities for investment portfolios, transparency and accuracy in climate reporting have become more critical than ever. While practices for reporting on climate related-matters for long-only portfolios has become more established, the r