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

In times of turbulence, retreating may seem like the safest option, but it is far from a board’s real duty.

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

Only 35% of SMEs do the same, with a majority of all UK businesses citing cost and uncertainty over policy as barriers to action.

In the absence of an IFRS global standard, reliable accounting data on carbon-related instruments is hard to come by.

Republican state treasurers tell fund managers to reject climate change considerations in favour of ‘traditional fiduciary duty’.

Leaving the Net-Zero Banking Alliance could damage the bank’s image with other client organisations, expert warns.

Boards can make a difference to the planet’s sustainability, provided they focus on areas they can control.

The NGO says the court’s ruling ‘raises important questions’ on whether too much ‘discretion’ was given to directors over section 172.

The UK pension fund notes in voting guidelines that the ISSB reporting standards IFRS S1 and S2 should be seen as a ‘minimum’.