Mandatory global climate reporting requirements for public and private companies, such as the European Union Corporate Sustainability Reporting Directive (CSRD), have made sustainability reporting a ...

On 30 January 2026, the UK’s Financial Conduct Authority (FCA) opened a consultation on a new framework that would require listed companies to provide sustainability disclosures aligned with the draft ...

As demand for ESG data grows, so does the opportunity for accountants to help businesses meet reporting requirements. The increasing demand for sustainability data presents an opportunity for ...

The connection between sustainability disclosures and financial disclosures is continuing to strengthen globally at large companies, creating consistency that can benefit companies and investors alike ...

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Forbes contributors publish independent expert analyses and insights. Oludolapo Makinde covers social and governance aspects of ESG. As AI reshapes the landscape of work, it also presents an ...

The Securities and Exchange Commission (SEC) is raising the bar on how domestic companies report environmental and social impacts by adopting new ...

Upcoming debate on CSRD transposition will reveal whether politicians follow in footsteps of Spain, Estonia and Switzerland ...

Martin Hensher ([email protected]) is an associate professor of health systems financing and organization in Deakin University’s Institute for Health Transformation, in Burwood, Victoria, Australia.