"Setting an ESG strategy? Undertake a materiality assessment first…" In this article, we explain what materiality means in the world of ESG, why it's important and the different elements to consider in undertaking an assessment.

As highlighted in the recent QCA report, investor expectations on small and medium-cap firms are increasing and will likely continue to rise. In this article, we introduce the key actors and the different pressures arising from three core investors (shareholders, creditors and insurance providers) and what this can mean for firms.

It’s likely the ISSB standards will help to reduce the overall reporting burden on companies, the benefits are a while away yet and may actually add complexity in the interim. Read on to find out our rationale why.

What are they and why should small-cap company boards care? In this short article we explain the key terms, challenges and thoughts on how small-cap company boards can navigate this delicate balancing act.