Sustainability

• UK government provides outline of reporting programme to combat ‘greenwashing’

  Detailed information on scope and timing will follow after public consultation.

• Carmakers shift up a gear in race to go electric

  Auto manufacturer stakes in battery makers and startup joint ventures are part of the new electric vehicle landscape.

• UK’s FRC issues guidance for reporting under IAS 37: Provisions, Contingent Liabilities, and Contingent Assets

  The review is aimed at helping investors understand the longer-term financial effects of climate change and other risks to companies’ prospects.

• SASB issues XBRL taxonomy to improve ESG reporting comparability

  The XBRL taxonomy aims to simplify ESG reporting and improve data aggregation and analytics.

• Europe's carmakers face raw material bottleneck for EV batteries

  There are plans to build around 50 battery plants in the EU, but a “disconnect” with a global lack of investment in raw materials extraction.

• Corporate business travel ‘carbon budgets’ loom for airlines

  Companies and business travel agencies are using tools to measure flight emissions based on plane type, routes, and travel class.

• 13 accounting member bodies make net-zero carbon commitment

  Thirteen accounting bodies from across the globe, including the Association of International Certified Professional Accountants, announced that they have committed to reach net-zero carbon emissions as soon as possible.

• What management accountants can expect from COP26

  The high-profile meeting could be a watershed moment in fighting climate change, or a monumental fudge. Either way, you should look out for regulatory changes, impacts on business, and new opportunities.

• Tesco CEO: Greener future comes with cost challenges

  The multinational supermarket is ‘constantly juggling’ the priorities of customers and investors wanting an environment focus without a lower return.

• International Podcast Day special: The best of the FM podcast

  The FM magazine podcast is truly global, with hosts and speakers from around the world. To celebrate International Podcast Day, hear insights from this compilation of 2021 episodes.

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