Only 35% of SMEs do the same, with a majority of all UK businesses citing cost and uncertainty over policy as barriers to action.

In the absence of an IFRS global standard, reliable accounting data on carbon-related instruments is hard to come by.

Organisations refer to different systems in tandem to prepare non-financial disclosures, ISS research shows.

There is a continuing trend towards connecting remuneration to sustainability goals, KPMG researchers found.

Potential threats and opportunities from climate change are not going anywhere, says climate strategy expert.

CEO Nicolai Tangen underlines that caring about companies’ environmental impact makes for ‘good long-term investing’.

New regulations, including the EU’s Corporate Sustainability Reporting Directive, make hefty demands, say companies polled.

Corporate climate disclosures are ‘inconsistent’ and the resulting data limited, according to a report by a global investment association.

Research in South Africa highlights the need for board-level involvement in order for ESG to move beyond risk mitigation.

The US regulator-approved rules mean companies must make extensive new disclosure on “material” climate change risks.