True and Fair? How directors should be presenting accounts in the 21st century

Right now, company directors’ reliance on international accounting standards means that sustainability issues are reported separately, if at all. In some part this is because guidance last updated almost a decade ago is not aligned to the global social and environmental issues that we now all face. But there are steps that directors and trustees can take to change this – and potentially better meet their legal responsibilities, says Jeremy Nicholls in his latest column.