Regulation
NEWS: Climate disclosures, 19 April, 2024
Investors must use ‘unreliable’ climate data
Corporate climate disclosures are ‘inconsistent’ and the resulting data limited, according to a report by a global investment association.
INSIGHT: Governance, 16 April, 2024
What will the 2024 US proxy season bring?
Recent rule changes and the ongoing ESG debate will mean increased complications for most US public companies.
NEWS: Climate risk reporting, 4 April, 2024
Climate risk disclosures show shortfall
Sustainability reporting reveals gap between companies affected and those who say boards take care of climate risk, OECD finds.
INSIGHT: Sustainability reporting, 3 April, 2024
How to address ESG double materiality
Sustainability reporting now includes both internal and external environmental risks and opportunities: here’s how to tackle it.
NEWS: Sustainability, 27 March, 2024
Many boards fail to understand directors’ duties on sustainability
Directors and senior executives feel they are ill-prepared for incoming ESG regulations, Sustainability Board survey reveals.
NEWS: Legal and regulatory, 25 March, 2024
Opposition to dual-class shares resumes
Proposals to lessen the restrictions on dual-class shares are again met with investor protests over board accountability.
NEWS: Business reform, 14 March, 2024
Business leaders call for election promises on audit reform
The Institute of Directors’ ‘Manifesto for Business’ also seeks change to section 172 to promote company purpose.
NEWS: Internal audit, 13 March, 2024
Industry body opens consultation on internal audit code of practice
Code addresses need for ‘robust, competent and appropriately resourced internal audit’, according to the Institute of Internal Auditors.