5 recommendations for NEDs on integrating new sustainability-related disclosure requirements
The UK government published its UK Sustainability Reporting Standards (UK SRS S1 and S2) in March 2026, based on the ISSB Standards and endorsing this global reporting baseline. While these standards are currently voluntary, the FCA has issued a consultation paper, which proposes rules for listed companies that will require disclosure against these standards. NEDs should therefore engage with how their organisations are preparing for these proposed regulatory changes.
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Watch: Accelerating the Integration of Climate-Related Matters into Corporate and Investment Decision-Making: A Discussion for Non-Executive Directors
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