The Second Lens
Ready to shape your sustainability story?
You're facing unique ESG challenges.
Navigate them with confidence using practical insights tailored to your business.
These articles show you how.
Featured
The ISSB’s latest proposals could shape how financial institutions report financed emissions for years to come. While we support pragmatic relief, we’re clear on one point: relief should never become a loophole.
Our submission calls for:
• A sunset clause for excluded Scope 3 emissions (like insurance and underwriting)
• Stronger alignment with GICS, not divergence
• Faster standard-setting and bolder leadership from the ISSB
As climate risk escalates, the world needs clarity - not compromise.
Unlock sustainable profitability. Ancoram’s Profit by Design shows how large listed and private groups can turn ESG into margin, resilience, and strategic value.
As regulators tighten expectations and supply chain scrutiny intensifies, businesses need more than policies - they need governance systems that can stand up to real-world complexity.
That’s where the CS3D Readiness Blueprint comes in.
Discover Inside-out, Outside-in: The Complete Double Materiality Playbook – a practical guide for businesses navigating CSRD, ESRS and ESG strategy. Learn how to carry out a robust double materiality assessment, engage stakeholders across your value chain, and embed sustainability risks and opportunities into business planning. Ideal for CFOs, COOs, general counsel and sustainability leaders looking to go beyond compliance and build a future-fit strategy.
The UK Government is consulting on plans to extend mandatory pay gap reporting to include ethnicity and disability, alongside the existing gender requirements. At Ancoram, we welcome this direction - but we also see critical gaps in the proposals.
If your financial data needs controls, your ESG data does too.
Our new ESG Controls Toolkit offers a practical route to audit-ready sustainability reporting. Built for finance and sustainability teams, it translates the COSO framework into real-world steps tailored to the complexity of ESG data.
Download the toolkit to explore how your business can build controls that support credibility, compliance and competitive edge.
At Ancoram, we transform sustainability from compliance to competitive advantage. But our approach isn't for everyone. Here are seven reasons why we might not be the right fit.
Over the past few years, I have increasingly seen sustainability professionals use a model based on Maslow’s Hierarchy of Needs, typically with the subtitle: “This is how we do ESG, where do you want to be?”
Climate risk disclosures are here to stay - but the pervasive nature of the climate crisis can affect all aspects of a business, and its financial statements. In this post Ancoram explores how auditors can approach climate risk on their financial statement audit engagements.
The International Sustainability Standards Board (ISSB, part of the IFRS Foundation) published its inaugural IFRS sustainability standards. This post analyses the required disclosures for climate-related risks under IFRS S2.
The International Sustainability Standards Board (ISSB, part of the IFRS Foundation) has published its inaugural IFRS sustainability standards. In this post we provide a detailed analysis of IFRS S1, and critical issues companies should be aware of.
Corporate sustainability is a hot topic, but it can be confusing for business owners who don't have the time or expertise to delve into the details.
Crypto assets have long been a foreign concept to many in the finance world – explaining ‘blockchain’ and ‘cryptocurrencies’ in layman’s terms is no mean feat.
Sustainability is a key business driver. According to the Global Trends 2030 report, by 2030, the world will need 40% more food, 45% more energy and 30% more water than it did in 2005.
In December 2022, the UK Financial Reporting Council (FRC) exposed its proposed changes to UK accounting rules.
Nature is an essential component of our economy, and financial institutions and corporations have a significant impact on the environment.
The world is changing, and so is the way companies report on their social and environmental performance.