Policy matters: latest climate intel for NEDs

The clean economy transition is already underway and generating growth across the United Kingdom. ​Robust climate governance and leadership from boards and non-executive directors is crucial to maintain this direction and set the foundations for a thriving future economy that works for business and people. The ideas and resources on this page have been curated to help you embed climate policy and regulation into core business strategy to generate competitive advantage and mitigate transition risk.

 

Monthly must-reads

Unilever's climate policy engagement review - edie

This edie article explores how Unilever are using a Climate Policy Engagement Review to support the delivery of their transition plan.

The Iran Crisis and the electrification agenda - Forbes

Maria Mendiluce of We Mean Business Coalition reflects on the Iran Crisis and what an electric global economy would mean for geoeconomic stability in this Forbes article.

Net Zero Perspectives - Lord Adair Turner with Eden McCallum

For the seventh year, Eden McCallum hosted Lord (Adair) Turner, Chair of the Energy Transitions Commission, to share his perspective on progress towards achieving net zero.

Net Zero transition costs less than fossil fuel shock - Climate Change Committee

One fossil fuel price shock could cost the UK more than the entire additional cost of the transition to Net Zero according to the latest report from the Climate Change Committee, read more of their analysis here to support your business case in the boardroom.

Policy and regulatory news

New FRC guidance on flexible governance reporting

The Financial Reporting Council (FRC) published updated guidance on 16 March 2026 on 'comply or explain' reporting to support investors, proxy advisors and other stakeholders to assess the value of a departure explanation and how this may evidence robust board governance and a 'beyond compliance' mindset.

EU Carbon Border Adjustment Mechanism (EU CBAM)

The EU's Carbon Border Adjustment Mechanism (effective from 1 January 2026) requires EU importers to report on and purchase CBAM certificates to cover the emissions embedded in their imported goods. This UK Government briefing helps NEDs keep up to date with the latest regulatory requirements for EU imports, including: iron and steel, aluminium, cement, fertilisers, hydrogen, and traded electricity.

UK Sustainability Standards launched

The UK Government has formally published its new sustainability standards. UK SRS S1 and UK SRS S2 set out a framework for corporate disclosures. UK SRS S1 includes the general framework for applying UK SRS, as well as requirements on general sustainability-related risks and opportunities. UK SRS S2 sets out requirements on climate-related risks and opportunities.

GHG Protocol Land Sector Emissions and Removal Standard

GHG Protocol launches its first-ever global standard for corporate accounting of land-sector emissions and removals.

Briefings and insights

Sustainable Procurement: a strategy for resilience and growth

Procurement has an important role to play in the net zero transition. By capitalising on green public procurement opportunities and integrating sustainability into procurement practices, businesses can drive down their emissions whilst gaining strategic advantages. This deep dive explores the opportunities for boards to embed this into strategy.

Watch: Sustainability Regulation Outlook 2026: shaping growth, value and resilience

Watch this webinar hosted by Chapter Zero and the Deloitte Academy in February 2026, where expert speakers explored evolving regulation, resilience, and competitiveness against the backdrop of Europe pressing ahead with its sustainability transition amid economic and geopolitical uncertainty.

Directors’ Duties Navigator: Climate Risk and Sustainability Disclosures - 2026 update

Published on 20 January 2026, the 5th edition of Director's Duties Navigator focuses on 20 countries across Europe and the Americas and is authored by the Commonwealth Climate and Law Initiative.

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Quarterly UK Policy Briefing

The essential need-to-knows for NEDs in terms of emerging policy and regulatory developments, this briefing offers suggested prompts for boardroom discussions, and includes some upcoming key policy events and Government consultations.

For more policy and regulatory resources visit our Knowledge Hub

Policy, regulation and standards resources