Justin Bazalgette, Senior Engager for EOS at Federated Hermes Limited, explains investors are demanding greater transparency on how climate commitments shape corporate financial statements. With new global reporting standards raising the bar, companies and auditors face mounting pressure to show how climate risks are factored into valuations – or risk losing investor trust.

Stakeholders are invited to submit comments on the [Draft] Endorsement Criteria Assessment ([Draft] ECA) of IFRS 19 Subsidiaries without Public Accountability: Disclosures, published on 28 November 2025.

Georgina Chalk, Technical Manager in ICAEW’s Corporate Reporting Faculty, takes a closer look at ICAEW’s responses to the UK Government’s three recent sustainability-related consultations, focusing on the draft UK Sustainability Reporting Standards consultation.

As environmental obligations reshape land use and development, new corporate reporting challenges are emerging. Kate Hardy, Director at Albert Goodman, examines the key accounting principles relevant to biodiversity and nutrient neutrality agreements.