Outlines a social enterprise model designed to conserve and restore mangrove forests. Financed through sale of blue carbon credits, and insurance savings that derive reduction in property risk.

Presents a go-to-market strategy for RISCO mangrove insurance models, based on a set of key enabling conditions and potential for replication.

Presents counterpoints to the notion that ESG is a 'luxury' bull market phenomenon - stressing that ESG indicators take on heightened importance in bear markets as part of downside risk mitigation strategy.

Notes that growth in ESG investing is being driven both by consumer preferences and by the onset of new regulations. While the total share of ESG AUM is still small in relative terms, the growth potential is large. Moody's highlights two major hurdles as (1) the perceived trade-off on investment return, and (2) the lack of standardisation across key metrics, benchmarks and definitions.

Presents a quantitative assessment of the top listed companies in the UK examining how well their disclosures match up against existing disclosure requirements. The lawyer-led review finds that (1) More than 90% of companies’ financial accounts and associated audit reports make no reference to climate change-related factors, (2) 40% of companies do not refer to climate change-related risk in the ‘principal risks and uncertainties’ section of their annual report, (3) Fewer than 25% of companies clearly reference the impact climate change will have on their business model, and (4) 15% of companies still fail to disclose their Scope 1 and 2 greenhouse gas emissions.

Presents 6 recommendations in response to the BEIS consultation on climate-related disclosures: (1) require companies to disclose against each of the 11 TCFD Recommended Disclosures, (2) require companies to disclose a ‘Paris-aligned’ strategy and financial accounts, with a credible plan for how they can achieve ‘net zero’ GHG emissions by 2050 (TCFD+), (3) make the proposed disclosure obligations mandatory in practice, not just in name, and avoid a confusing ‘comply or explain’ approach, (4) provide investors with an advisory vote at company AGMs on the adequacy of company climate change strategies and targets, (5) provide financial regulators with effective accountability and enforcement powers, (6) require auditors to provide assurance in relation to these disclosures.