It is a financial imperative to actively navigate the risks and opportunities that the carbon transition presents. It follows, therefore, that corporate strategy in relation to climate risks and opportunities is no longer appropriately housed solely in Environmental, Social and Governance (ESG) or s ...

This latest guide looks at developments at the end of last year and the beginning of 2020. It covers: Brexit and the transition, final-form recommendations for audit and auditor reform, new stewardship obligations for investors, tougher new anti-money laundering rules, FRC guidance for this year's annual reports and Section 172 statements, the extension of the FCA's Senior Manager regime, market abuse, ESG and climate, private equity reporting, transparency of ownership of UK real estate and late payment. ...