Adopting IFRS S1 and S2 is a ‘crucial step in aligning UK businesses with global reporting practices’, according to regulators.

But counting ‘polluter must pay’ actions alongside litigants seeking to derail positive ESG action muddies the overall picture.

Sustainability reporting reveals gap between companies affected and those who say boards take care of climate risk, OECD finds.

The fund seeks to push the companies into speeding up their climate transition plans and acting to cut greenhouse gas emissions.

Climate change campaigning investors have written to 107 companies, asking for prompt proof of net zero transition proposals.

With biodiversity loss affecting ecosystems and companies around the world, nature needs to have a seat at all boardroom tables today.

To gain economic benefits, UK businesses will need resilient and flexible supply chains to provide the materials critical for manufacturing.

Fund calls for ‘mindful’ pay ratios, showing executive pay is now firmly an issue for investors as the cost-of-living crisis bites.

Rather than push for say-on-climate votes, unhappy shareholders tend to simply vote against the reappointment of directors, research finds.

The Quoted Companies Alliance puts the average length of a FTSE 100 board report at 237 pages—and growing every year.