Policy, Standards & Strategy

Policy, Standards & Strategy

228 articles · 15 clusters

Explore comprehensive articles and guides within the Policy, Standards & Strategy pillar. Each cluster below represents a focused topic area with expert insights and practical guidance.

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14 min read·

Trend watch: corporate climate disclosures in 2026 – gaps, gains and the path ahead

A look at how corporate climate disclosures are evolving as the U.S. enters 2026. Recent surveys show near‑universal sustainability reporting among large U.S. companies, yet there is a striking gap between the number of firms assessing climate risks and those implementing adaptation measures. This trend analysis unpacks the latest statistics on reporting coverage, TCFD alignment and decarbonisation action; explains how new state and international regulations such as California’s SB 261 and Europe’s Corporate Sustainability Reporting Directive will reshape disclosure obligations; and provides a framework for executives to prepare for a fast‑changing landscape.