CIMA-sponsored research on European companies reveals five ESG reporting implications for management accountants — framed as a road map of global relevance.
DP World Southampton's finance team applied activity-based costing (ABC) principles to its emissions data, making carbon costs visible, measurable, and comparable.
Emerging trends in digital ecosystems, sustainability, workplace structures, and AI will shape 2026 — with finance playing a pivotal role in business success.
Geoeconomic confrontation, misinformation, and societal polarisation make up the top three near-term risks in the World Economic Forum’s annual Global Risks Report.
The European Parliament votes to reduce the number of companies subject to reporting requirements to include EU companies employing over 1,000 employees and with a net annual turnover of over €450 million.
A framework and tool offer a practical way to identify the financial and operational challenges and opportunities in moving to a sustainable or circular business model.
Companies’ road maps are evolving as more leaders recognise the benefits of sustainability investments, but, overall, C-suite efforts have waned this year
70% of companies planning to continue using major international sustainability frameworks regardless of whether they’re required say they’re gaining real value from their efforts.
Revenue growth and operational savings from climate-related initiatives are incentivising the push for technology-driven migration and adaptation solutions.
Large companies in the UK are making progress as more sustainability reporting requirements approach, but they could face significant challenges when seeking assistance from smaller companies in their supply chain.
Globally, nearly three-fourths of corporate reporting professionals use artificial intelligence tools daily. Companies with greater AI integration are able to use time savings to focus more on strategy.
Signatories urge policymakers to preserve the core elements of European Sustainability Reporting Standards, including the CSRD’s “double materiality” principle.
