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

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

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

After BP blocks a shareholder resolution on climate reporting, Glass Lewis advises voting against Albert Manifold’s re-election.

Boards operating across regions need to leave aside assumptions and consider the impact of a different set of driving forces.

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

Not-for-profit Follow This says it will consider legal action if BP excludes shareholder resolution focused on 'decline' in demand for oil and gas.

A third of companies out of scope of the streamlined CSRD ‘may still use it’ to make disclosures, says new estimate.

Dutch group Follow This calls BP’s refusal to accept a resolution on sustainability an “attack on shareholder rights”.

Sustainable investment strategies are still in demand, but with a focus on high-quality, comparable risk data, survey shows.

AGM proposals related to sustainability garner hardly any support among US shareholders, new research shows.

Although it is a major piece of legislation, campaigners say it falls short now that its scope has been extensively reduced.

Women are under-represented on boards in the alternative investment market, holding less than a fifth of seats, report finds.

Black swan events—unforeseen but monumentally impactful incidents—demand from boards actionable strategies and organisational resilience.

Chairs must be alert to the issues raised by a shifting picture in diversity, equity and inclusion, the Governance Watch podcast heard.

In jurisdictions affected by the climate emergency, companies pay more to acquire debt capital, research finds.

The ‘proportionate’ supervision regime would entail the voluntary registration of providers in the sustainability assurance market.

But investment is not keeping pace with strategy, and focus is moving to ‘resilience’ and ‘credibility’, a survey of top companies suggests.

Although the UK’s average gender pay gap on boards is shrinking, it is still one of the largest globally, research shows.

In an era of ‘over-sustainability’, boards could benefit from applying core principles more ruthlessly, while remaining compliant.