Transparency and governance incentives, together with responsible investors, elevates sustainability among board priorities.

The EU Non-Financial Reporting Directive review is a watershed moment for global efforts to standardise ESG disclosures and improve business sustainability.

European directors’ association ecoDa says standardisation of data to aid comparability may not result in more sustainable companies.

The sustainability reporting rules have faced criticism for failing to produce the detailed disclosures required to confront climate change.

The Financial Reporting Council will analyse how UK firms and their auditors “assess and report” the impact of climate change.

Study finds firms are delivering the minimum required under existing EU directive, with only 14% reporting how they align targets with the Paris Agreement goals.

Academics warn that introducing mandatory corporate social responsibility (CSR) reporting rules could have “unintended consequences”.

Strategic intent is not enough, warns a new white paper on board diversity. Organisations need a practical roadmap to help build better boards.

Survey by KPMG highlights chief executives’ growing concern over the impact of climate change, with 76% claiming their organisations’ future growth depends on their ability to navigate the shift to a low-carbon economy.

Fund manager State Street claims its new scoring system, dubbed “R-Factor”, will help ESG information “become an integral part of the financial system” by meeting the needs of both investors and companies for a transparent scoring methodology.