accountingbadboardsbrianbuildingcapitalcarboncfachangeclimatecop26corporatedatadegrowthdisclosuresengagementesgfinancefinancialfuturegovernanceimpactinitiativeinsightsinvestinginvestmentinvestorinvestorsissueslevellowmarketsnetoceanportfoliopracticalpracticespublicratingsregulationsrelatedrequirementsriskrolesustainablesystemtransitionunderstandingwill