Potential threats and opportunities from climate change are not going anywhere, says climate strategy expert.

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.

There is a risk the market may become dominated by the Big Four, a study by the Financial Reporting Council reveals.

The quality of many non-FTSE 350 company financial reports is ‘concerning’, the Financial Reporting Council’s review found.

Nearly half of corporates have needed to make restatements in their sustainability metrics, research by Deloitte reveals.

Multiple voting rights in France; non-executive directors who overstay their welcome; climate reporting and the SEC.

The board has a pivotal role in steering a company through climate change, with resilience, innovation and long-term value to play for.

Governance and environmental skills in Fortune 100 companies have doubled in the past five years, research finds.

Corporate climate disclosures are ‘inconsistent’ and the resulting data limited, according to a report by a global investment association.