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

But the going is slow as the road is beset with difficulties, research on sustainability-related governance reveals.

There are fewer top-scoring organisations than last year and little improvement overall, finds Climate Disclosure Project survey.

PwC survey reveals extent of investors’ concerns about the truth of corporate commitments on environmental issues.