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As delegates meet in Madrid, Spain, this week for the latest annual climate conference, it is important as a starting point to note that the subject has long moved from the margins.

The climate crisis is making it into reports from major asset managers and central banks with more regularity. In fact, one of the biggest stories in the Financial Times this week was about a billionaire hedge fund manager threatening to withdraw investment from companies that don’t do enough to improve their climate-related reporting...

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