Briefings

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.

This blog from the Commonwealth Climate and Law Initiative summarises the key findings of the UK Biodiversity Security Assessment, explains how they relate into nature‑related physical, transition, and systemic risks, and outlines what this means for directors’ duties of care and loyalty under UK law.

Climate change and nature loss are altering business landscapes across supply chains, infrastructure, consumer behaviour, and regulation. They require the attention of boards not because of external pressure alone, but because they shape long-term resilience, competitiveness and corporate value.

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.

Our UK policy briefing aims to highlight the latest developments in UK climate policy directly relevant to NEDs.

Our post-Budget briefing highlights the relevant climate policy announcements for boardroom discussion.

In this November 2025 webinar, Chapter Zero and the Deloitte Academy's expert speakers explored the latest developments and best practice in relation to UK reporting in relation to sustainability and climate.

Statements from UN Secretary-General António Guterres at the opening plenary of the World Leaders Climate Action Summit on 6 November 2025 in Belém, Brazil. On 6 November 2025 Country leaders at COP30 climate summit in Brazil bemoaned the fractured global consensus on climate action.

After late negotiations EU climate ministers agreed a 2040 climate change target on 5th November 2025 as they raced to clinch the deal before the U.N. COP30 summit in Brazil. In a public vote, climate ministers approved a compromise to cut emissions 90% from 1990 levels by 2040, but with flexibilities to weaken this aim.

Our UK policy briefing aims to highlight the latest developments in UK climate policy directly relevant to NEDs.