Regulation

COMMENT: Internal audit, 5 May, 2026

The high cost of neglecting internal audit

When internal controls fail, the results are felt not only in heavy fines, but in the real economy and in people’s everyday lives.



NEWS: AI governance, 29 April, 2026

AI use in organisations is ‘uncontrolled’

Tech oversight of usage is lacking among many of the 70% of workers using AI weekly, according to a Lenovo global survey.



NEWS: Internal controls, 24 April, 2026

Internal controls failures see firms fined £1bn+

Organisations ‘are not getting the basics right’, according to research from the Chartered Institute of Internal Auditors.



NEWS: Cyber resilience, 22 April, 2026

Call for boards to sign government Cyber Resilience Pledge

The initiative, launched by cybersecurity minister Baroness Lloyd of Effra CBE, prompts ‘practical, achievable’ and ‘proven’ action.



NEWS: Sustainability reporting rules, 17 April, 2026

Large number of US companies caught by new EU sustainability law

The Corporate Sustainability Due Diligence Directive still has ‘some of the world’s largest polluting companies’ in scope, say campaigners.



NEWS: Sustainability reporting rules, 14 April, 2026

EC may align sustainability reporting standards with ISSB

While the move is welcomed by many, some fear that it risks undermining ‘double materiality’ principle in European reporting.



COMMENT: Non-financial disclosure, 13 April, 2026

Is your board at risk of sustainability litigation?

ESG disclosures, until recently focused on reputational risk and stakeholder expectations, are now becoming legal evidence.



NEWS: US corporate disclosure, 8 April, 2026

Is quarterly reporting in the US about to be axed?

The US Securities and Exchange Commission vowed to fast-track change and could publish proposals this month, commentators believe.



NEWS: Human rights law, 7 April, 2026

Campaigners look to UN to bolster human rights

Upcoming negotiations provide new opportunity, after the one lost by the EU in revising its due diligence directive, says law professor.



Audit, 31 March, 2026

Auditors warned they remain accountable despite use of AI

Watchdogs issue guidance on AI in the audit process but warn that auditors remains accountable for the quality of their work