The main theme of the document is the analysis of current trends in sustainability and advisory services in this area.
Key findings include the impact of new trade policies and changes in environmental regulations in the US, leading to a rise in corporate 'greenhushing'. Globally, there is ongoing movement towards adopting the IFRS ISSB framework for corporate sustainability disclosures, despite changes and delays in the EU. Despite political and regulatory uncertainty, momentum remains in sectors focused on transitioning to sustainable energy.