Nearly half of corporates have needed to make restatements in their sustainability metrics, research by Deloitte reveals.

Corporate climate disclosures are ‘inconsistent’ and the resulting data limited, according to a report by a global investment association.

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

A rising proportion of the UK’s makers are setting sustainability targets, but find it difficult to assess their suppliers’ ESG progress.