Inrate AG and the EU ESG Ratings Regulation
Home » NewsLetter » issue20
Highlight

AI, ESG and Human Judgment: Why Human Oversight Still Matters

As AI becomes increasingly embedded in investment and sustainability workflows, investors face a critical question: where should automation end and human judgment begin? This article explores AI through the lenses of investment opportunity, sustainability impact, and governance, arguing that while AI can scale analysis, responsible decision-making still requires human oversight.

Greenhouse Gas Emissions Controversies: Lessons from 14 Years of Data

Drawing on 60 controversy events recorded between 2012 and 2025, this research examines how greenhouse gas emissions-related controversies have evolved over time. The analysis highlights key sectors, recurring causes of controversy, and why independent controversy monitoring can provide valuable insights beyond company disclosures.



Upcoming Event: Inrate × SESAMm Executive Breakfast

Regulation, Artificial Intelligence and Sustainable Finance

Join Inrate and SESAMm in Zurich for a breakfast discussion exploring the intersection of regulation, sustainability data and artificial intelligence.

  • 📅 30 September 2026
  • 🕣 08:30–10:30
  • 📍 SIX ConventionPoint, Zurich

The event will examine how financial institutions are responding to evolving sustainability requirements, the growing role of AI in investment processes, and the practical challenges of turning regulatory expectations into meaningful action. Attendees will also have the opportunity to exchange perspectives with peers from across the Swiss financial industry.