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Emily Johnson
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Emily Johnson covers business, and economic news across Latin America and the Caribbean.
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Economy
The Offsets Debate — Integrity frameworks and when offsets hurt returns.
carbon offset integrity frameworks aim to ensure credibility, and why low-quality offsets can backfire, harming both reputation and returns [...]
Business
Transition vs. Physical Risk A decision tree for which risk dominates by industry.
The conversation around climate-related risks increasingly centers on two categories: transition risk and physical risk.
World
At least 20 people killed in Russian glide bomb attack on village in eastern Ukraine
At least 20 people were killed and several others wounded after a Russian glide bomb struck a village in eastern Ukraine, local officials confirmed on Tuesday [...]
Business
Assurance of Emissions — What limited vs. reasonable assurance really changes.
As climate disclosure rules tighten, the assurance of emissions data is moving from a voluntary exercise to a regulatory requirement.[...]
market
Getting Assurance Ready Controls and evidence trails for sustainability data
As sustainability reporting becomes more standardized and subject to external review, organizations are under increasing pressure to make their disclosures assurance-ready. [...]
Business
Double vs. Financial Materiality When (and how) investors weigh both
In today’s sustainability reporting landscape, one of the most debated concepts is the distinction between financial materiality and double materiality [...]
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