The EU Omnibus: What the Proposals Mean for Sustainability Reporting Among Companies and Investors
On February 26, 2025, the EU Commission published the omnibus packages on sustainability and investment simplification. This article examines the EU Omnibus and its impact on the CSRD, the CSDDD, and the EU Taxonomy Regulation.
Tapping Into the Rise of No- and Low-Alcohol: Opportunities and Risks for Beer, Wine, and Spirits Companies
This article shows how investors can use Sustainalytics’ ESG Risk Ratings to identify alcohol companies that are focusing on non-alcoholic products and are well positioned to tap into the growing market and offset a potential decline in sales.
The Cost of Climate Indifference: A Pragmatic Look at the Climate and Emergency Preparedness of US Companies
This article explores the climate and emergency preparedness of US businesses, including some of its highest emitting sectors, and the readiness of US companies to mitigate the associated risks.
Say on Pay: CEO Compensation and the Long Tail of Shareholder Dissent
This article explores say on pay voting on CEO compensation, with the aim of illuminating pay practices that lead to low levels of shareholder support. It also identifies opportunities for shareholder engagement based on say on pay voting outcomes.
How Unequal Shareholder Rights Influence Proxy Voting Outcomes and Corporate Governance
This article explains how dual class share structures can distort key governance signals, limiting the influence of minority shareholders on issues ranging from executive compensation to environmental, social, and governance (ESG) resolutions.
Biodiversity in the Balance: Revisiting Portfolio Risks
On the occasion of COP16, this article updates previous research from Morningstar Sustainalytics showing how investing in companies facing high levels of risk associated with biodiversity loss can have a material effect on long-term portfolio performance.
Controversies Over ‘Forever Chemicals’: Navigating the US Landscape of PFAS Regulations
The new US EPA drinking water standards and the CERCLA designation of PFOA and PFOS as hazardous substances show increased regulatory oversight and the expanding scope of potential liabilities across the supply chain. This report explores the latest regulatory developments concerning PFAS in the United States.
Mobilizing the Private Sector for COP16: A Critical Juncture for Biodiversity Action
This article highlights the key role of the private sector in addressing biodiversity loss ahead of the October COP16 summit. It leverages data from Morningstar Sustainalytics' engagement program to reveal how companies recognize biodiversity as a material issue, whether they give the issue board-level oversite, and whether they have a strategic approach to addressing nature and biodiversity loss.