The UK pension fund notes in voting guidelines that the ISSB reporting standards IFRS S1 and S2 should be seen as a ‘minimum’.

In advance of COP28, IIA report says comprehensive due diligence will help business avoid sabotaging net zero target.

An expert panel discussed their view of global trends for the business world in Board Agenda’s The Macro Memo podcast.

But despite greater corporate attention being paid to ESG, directors’ engagement with it is losing momentum, global report finds.