ESG
INSIGHT: Financial reporting, 8 September, 2022
The long and winding road to financial reporting standards
Setting standards for sustainability reporting is complex. Can we learn from the past 150 years of setting financial reporting standards?
NEWS: Due diligence, 7 September, 2022
Campaigners protest against EU due diligence proposals
Objectors say the directive on corporate sustainability and human rights falls short, while companies criticise the demands it makes.
NEWS: Net zero pledges, 5 September, 2022
Companies fail to credibly commit to net zero pledges
Corporate governance needs a booster of ‘green pill’ obligations to hold organisations to account over their promises, write academics.
NEWS: Shareholder voting, 1 September, 2022
UK leads as say-on-climate voting grows across Europe
AGM season reveals votes on climate plans have grown but so has opposition.
INSIGHT: Climate change risk, 1 September, 2022
Climate change gets up close and personal for board members
Shell’s directors are the first to face legal action for mismanaging climate risk. Two new INSEAD reports offer advice to board members to avoid the same fate.
INSIGHT: ESG targets, 26 August, 2022
3 things you can do to improve ESG
The role of boards is evolving as companies focus on accelerating their ESG journeys. What do you need to do to help speed things up?
INSIGHT: Sustainability, 17 August, 2022
ESG legislation: What are the FRC proposals?
The FRC has set out its plans to help integrate sustainability into corporate governance, reporting and audit reforms.
INSIGHT: ESG debate, 8 August, 2022
The ESG debate needs to be more nuanced
The issues boards face are rarely straightforward, and ESG is no exception. It is time to drop the absolutist approach.
NEWS: Legal and regulatory, 3 August, 2022
FCA and FRC review TCFD disclosures by listed companies
Although firms had ‘risen to the challenge’ of reporting, many lacked specificity, metrics or an exploration of climate-related opportunities.
NEWS: Climate risk reporting, 1 August, 2022
Companies urged to dig deeper on climate change reporting
The first annual disclosures vary in the quality of data provided and lack balanced discussion of future opportunities, say watchdogs.