From emerging regulation to deal mechanics, we write about the questions founders and investors actually ask — practical analysis you can put to work.
The EU Taxonomy Regulation (Regulation (EU) 2020/852) establishes a classification system defining when an economic activity qualifies as “environmentally sustainable” for the purposes of EU sustainable finance regulation.
A Sustainability-Linked Loan (SLL) is a loan whose economic characteristics (typically the interest margin) vary based on whether the borrower achieves predefined sustainability performance targets (SPTs) measured by selected key performance indicators (KPIs).
A green loan is any type of loan instrument made available exclusively to finance or refinance, in whole or in part, new and/or existing eligible green projects.
A climate transition plan is a forward-looking, time-bound action plan that sets out an organisation’s strategy to decarbonise its business model and operations in line with a 1.5°C trajectory, typically targeting net-zero by 2050 with science-aligned interim milestones (most commonly a 50%+ abso…
The Greenhouse Gas Protocol (GHG Protocol), jointly developed by WRI (World Resources Institute) and WBCSD (World Business Council for Sustainable Development) since 1998, is the global standard for corporate emissions accounting.
Double materiality is the EU’s distinctive approach to sustainability disclosure scope, codified in the Corporate Sustainability Reporting Directive (CSRD, Directive (EU) 2022/2464) and operationalised through the European Sustainability Reporting Standards (ESRS).
The Task Force on Climate-related Financial Disclosures (TCFD) was established by the Financial Stability Board in 2015 to develop voluntary, consistent climate-related financial risk disclosures for use by companies, banks, and investors.
Buy Now, Pay Later (BNPL) is a short-term consumer credit product that splits a purchase into instalments — typically 3-4 interest-free payments over 6-8 weeks, or longer-tenor instalment financing.
ISO 20022 is the international standard for financial messaging, providing a common platform and rich data model for the development of messages. It uses XML-based syntax and a structured business model.
A Bank Identification Number (BIN), formally known as the Issuer Identification Number (IIN) under ISO/IEC 7812, is the first 6-8 digits of a payment card number that identifies the issuing institution and the card scheme.
