Organisations refer to different systems in tandem to prepare non-financial disclosures, ISS research shows.

The board’s expanding remit to oversee non-financial reporting calls for significant reforms, with stakeholder trust being the prize.

She will take her seat on the board of the global alternative asset manager Intermediate Capital Group on 1 January 2025.

Major project seeks to improve corporate reporting on material investment risks to nature and boost environmental responsibility.

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