Researchers found 72% of FTSE100 sustainability reports limited the activities reported on or used illustrative examples to suggest wider compliance.

Research from the Financial Reporting Council warns that despite greater engagement on workforce disclosures, companies are failing to report on the issues that matter to investors.

Academics reviewed 300 studies of moral leadership to uncover the advantages and pitfalls for companies and their leaders, and found that nuance is key.

Larry Fink says BlackRock will be "increasingly disposed to vote against management and board directors" who do not show progress on sustainability.