A third of companies out of scope of the streamlined CSRD ‘may still use it’ to make disclosures, says new estimate.

Sustainable investment strategies are still in demand, but with a focus on high-quality, comparable risk data, survey shows.

Directors create risk by using AI; a new phase of diversity in the US; UK publishes sustainability standards; EU firms ‘deprioritise’ ESG.

The ‘proportionate’ supervision regime would entail the voluntary registration of providers in the sustainability assurance market.

But investment is not keeping pace with strategy, and focus is moving to ‘resilience’ and ‘credibility’, a survey of top companies suggests.

Stakeholder pressure, business value and ethics could fill the obligation shortfall left by the omnibus process, suggests business professor.

As regions move to adopt different standards, organisations seek to get to grips with the changes in disclosure requirements.

Boards can’t afford to delay on sustainability reporting. Act now to build a resilient business that understands impacts and risk.

The Taskforce on Net Zero Policy calls on organisations to embed climate considerations and accountability into governance structures.

Barely half of organisations surveyed are using the information gathered, finds ACCA research released at COP30 in Belém, Brazil.