SUSTAINABILITY

OF PERFORMATIVE CORPORATE

REPORTING OVER? With the introduction of regulatory standards such as IFRS S1 and S2 – which set out requirements for the disclosure of sustainability-related financial information – and growing public scrutiny around greenwashing, finance leaders need to make sure their organisations’ sustainable initiatives are more than just empty promises. According to Saffron Gilbert-Kaluba, CEO of The Law Chronicle and a United Nations Ambassador for the UN Net Zero Facility Capital Fund, data is one of the core tools a finance leader has at their disposal when building up a sustainable investment strategy.“ As CEO of The Law Chronicle, a regulatory technology platform for financial institutions, and as a United Nations Net Zero Facility Capital Fund Ambassador, I see sustainability through two complementary lenses: regulatory intelligence and capital mobilisation,” she explains.“ The common thread between the two is data. Sustainability becomes financially meaningful when organisations can identify emerging regulatory and climate risks, translate them into financial exposure, make better capital-allocation decisions and then measure the resulting outcomes. The future of sustainable finance, therefore, is not simply about producing more sustainability metrics. It is about creating metrics that enable better financial decisions.”

Saffron Gilbert-Kaluba CEO of The Law Chronicle and UN Ambassador The Law Chronicle

100 October 2026