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

A further challenge emerging from the Corporate Sustainability Reporting Directive is accurate and thorough data collection, survey finds.

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

We must balance the need for disclosure of non-financial information so that it is sufficient, but still proportionate.