There is no doubt the business case for decarbonisation and pursuing net zero is demonstrable. But what of the challenges.

Not everything can be captured from COP26 but five key outcomes stood out to me.

The IFRS Foundation aims to put sustainability reporting on the same footing as financial reporting by establishing a sister body to the International Accounting Standards Board.

Corporate net zero decarbonisation commitments are increasingly becoming the norm, but the lack of a clear definition at a company level means interpretations of how and when this is achieved vary.

The implications are clear – organisations need to lift both the sophistication and urgency of their thinking about how climate will impact on business strategy.

Currently, there is a lack of consequence and impact for an organisation whose current activities constitute what I refer to as “Greenwashing 2.0”.

While human rights may not immediately spring to mind when we think about climate change, the two are inextricably linked.

It is unequivocal that human influence has warmed the atmosphere, ocean, and land.

Ahead of the global climate summit in Glasgow the European Commission tabled far‑reaching and innovative carbon reforms aimed at meeting its goal of reducing EU emissions by 55 percent as early as 2030.