Accountants can encourage boards to foster a sustainable mindset by keeping long-term values and all stakeholders’ needs in mind.
The past two years will be defined in history as one of the fastest changing and riskiest periods seen in a generation. Alongside the coronavirus, business and society also face huge existential risks from rapid climate change—perhaps the biggest risk of all. Environmental, social and governance (ESG) risks have been brought to the fore. And the challenge, as the UK at the time of writing lifts lockdown restrictions, is how to continue