Survey reveals that while US companies are happy to invest in ESG, their lawyers fear legal risks involved in increasing disclosures.

There is no standard measure of environmental, social and governance (ESG) performance—and the system is largely being used as greenwash.

FTSE Russell says 208 companies risk ejection from the FTSE4Good indexes because of their scores against standards introduced this year.

Norges Bank Investment Management suggests Chinese firms would benefit from ESG guidance that refers to recognised international frameworks.

The fund manager says investors and corporates need common and comparable data, amid IFRS consultation on global sustainability reporting.

This year’s IIRC Global Conference will be held online, enabling it to reach a wider audience in a year that has made integrated reporting more relevant than ever.

Sustainability reporting needs to be internally consistent, theoretically sound and a useful source of data for decision-making. We’re not there yet.

Supply chains contribute significantly to a firm’s carbon footprint and can amount to four times the organisation’s own operational emissions.

Study reveals a lack of reliable data from UK companies and their suppliers, with large unexplained spikes in carbon emissions.

Report warns that a majority of Hong Kong companies still regard ESG as an “ancillary” subject and not a “key concern in actual company business”.