As global sustainability reporting standards converge, board directors face new challenges and opportunities in navigating mandatory ESG disclosures, ensuring transparency, and driving long-term value for their companies. By Jessica Cheam

Two experts call on companies to calculate and report Scope 3 emissions along their value chain as soon as possible. By Zhang Nan and Li Dianyi

Carbon capture and storage has been hailed as a potential way to reduce emissions, but it is more likely to increase them by boosting oil and gas extraction. The cheaper and more effective solution is to move to cleaner forms of energy. By Kevin Morrison

Beyond investors, consumers should also be empowered to critically use sustainability reports to assess a company's sustainability credentials. Here are five steps they can take to start reading reports using GRI standards. By Hendri Yulius Wijaya