The ‘omnibus’ revision postpones implementation of the CSRD by two years, and CSDDD by a year, to strengthen EU’s ‘economic base’.

Boards must ‘help, not hinder’; is US investment entangled in politics?; sustainability reporting directive holds on; audit reform flounders.

It’s no longer about show and tell: now it pays to build an honest relationship with your investors, customers and other stakeholders.

Without the European Commission’s reforms, governance systems “will act as countervailing forces against achieving sustainability objectives”.

Global business and investment leaders are calling for the integration of sustainability concerns in corporate governance frameworks.

The EU Non-Financial Reporting Directive review is a watershed moment for global efforts to standardise ESG disclosures and improve business sustainability.

The Task Force on Climate-related Financial Disclosure (TCFD) has set a pathway for climate risk to become an integral part of corporate governance.

The International Integrated Reporting Council’s annual report reveals an expansion of its network and celebrates bringing China on board, but concedes there is still work to be done in the US.

The EU’s special expert group concludes that directors’ fiduciary duties should include managing long-term sustainability risk.

The shift to integrated reporting may not be easy, but Richard Howitt of the International Integrated Reporting Council argues that if we are to create long-term value, it is crucial to embed it as a key governance principle.