Ensure Accountability

With extensive expertise chairing multiple FTSE350 boards, as an investor and pension fund trustee, Chapter Zero Supporting Chair Sarah Bates shares her top five tips for this annual reporting season.

In many respects, climate finance, when it is sufficient and invested in the right ways, is a path to climate justice. How can it happen? The UN Secretary-General's Acceleration Agenda for 2023 outlines six critical actions for governments, businesses and financial leaders.

This Deloitte blog looks specifically at the interaction between CFD and TCFD requirements, what it means for companies caught by both, and what changes CFD implies for TCFD.

This Climate Governance Initiative case study looks at Metro Pacific Investments Corporation (MPIC), a leading infrastructure investment company in the Philippines, viewing the challenges of a developing nation like the Philippines as an opportunity for bold climate leadership.

The We Mean Business Coalition looks at SSE’s commitment to a just transition to a decarbonised energy sector.

In September 2023, the TNFD published its final Recommendations for businesses and financial institutions to disclose material interactions with nature. These aim to inform better decision-making by companies and capital providers, and contribute to a shift in global financial flows toward nature-positive outcomes and the goals of the Kunming-Montreal Global Biodiversity Framework. This briefing, produced by the Climate Governance Initiative, explains what the latest TNFD recommendations mean for you as a board director and key questions to ask in the boardroom to ensure your organisations can benefit from the opportunity to make impactful changes for business and nature.

Net zero is a corporate norm, with almost two-thirds (65%) of the annual revenue of the world’s largest 2000 companies now covered by a net zero target. Net Zero Tracker looks at the published targets at 12 June 2023.

The IFRS Sustainability Disclosure Standards have been designed to provide a global baseline of sustainability-related disclosures for the capital markets. Here are 10 things you need to know about the ISSB’s new standards.

A UKEB analysis of 2022 UK Company Annual Reports: A Study in Connectivity.

The world’s material circularity currently stands at 7.2% - having decreased from the 8.6% material circularity recorded for 2020 and the 9.1% for 2018. This WBCSD research provides a practical example of the data flows that may exist and be utilized to enable a circular economy across four sectors.

 EY surveyed 506 global Chief Sustainability Officers or equivalents from businesses with at least £1billion annual revenues, including 40 UK-based sustainability leaders. The research analysed the action companies are taking to address climate change.

Executive summary for the Change Management Toolkit, created with Eden McCallum. This toolkit is designed to help non-executive directors educate themselves on the business implications of climate change.

Setting a net zero target is not enough. Stakeholders expect demonstrable climate action and meaningful progress. In collaboration with Korn Ferry, Chapter Zero Brussels, and Chapter Zero France, this webinar explored the key ‘people’ challenges in taking action on climate, and the board’s role in holding the executive to account. It featured practical insights.

Year-end climate related reporting for listed companies: Do you know the essential questions to ask your management team? This EY UK video explores the topic.

In collaboration with Deloitte, we discussed the current climate and ESG reporting requirements with observations on reporting best practice. Some of the key issues for boards to consider over the coming months and to factor into your year-end accounts’ disclosures were also shared.