Regulation

1. NEWS: US corporate disclosure, 28 July, 2026

   Norges Bank backs an end to mandatory quarterly reporting

   Norway’s $2.1trn wealth fund managers say that less frequent financial disclosures could offer ‘enhanced insight’ to investors.

2. NEWS: Audit quality, 24 July, 2026

   Audits improve, but ‘need consistent execution’

   The Financial Reporting Council’s investigations of audit work in the past year resulted in fines for firms of £18.2m.

INSIGHT: Climate risk, 17 July, 2026

How to raise climate ambition

Board directors have a clear and evolving role in making plans to ensure a resilient and sustainable future for their organisations.



NEWS: Audit regulation, 16 July, 2026

FRC ‘should be able to demand that firms share information’

Dame Jayne-Anne Gadhia, named new chair of the Financial Reporting Council, set out her stall to a Commons committee.



NEWS: US corporate disclosure, 14 July, 2026

Key US not-for-profit backs six-monthly reporting

Research institute FCLTGlobal hopes the SEC’s proposals would foster a longer-term focus on decision-making.



NEWS: US corporate disclosure, 7 July, 2026

IGCN criticises US reporting frequency proposals

The global governance body outlines the ‘signficant risks’ of doing away with quarterly reporting in favour of six-monthly reports.



INSIGHT: Climate litigation, 1 July, 2026

The board’s role in climate risk management

With its links to failures of governance, disclosure or internal controls, climate litigation is a strategic business risk.



COMMENT: Sustainability strategy, 30 June, 2026

Divided loyalties? A new path for sustainability

Sustainability as an executive function is not in decline, but being split into two—and there are risks to navigate.



NEWS: Climate risk, 24 June, 2026

Climate transition plans are ‘not on track’

Only a third of corporates in sectors accounting for most global emissions have ‘coherent transition pathways’, study reveals.



INSIGHT: Executive security, 22 June, 2026

The cybersecurity gap that boards are missing

Are you prepared for an attack on the organisation coming through a breach in a director’s personal network?