Chartered Accountants Australia and New Zealand and Governance Institute of Australia publishes FAQs on Nature-related Financial Disclosures. The global momentum behind sustainability-related financial disclosures is indisputable. Jurisdictions worldwide are implementing mandatory climate-related reporting and in some cases broader sustainability reporting.

HKCGI Ethics, Bribery and Corruption/Technology Guidance Note (Fourteenth/Sixteenth Issue). As AI risks evolve, we aim to provide governance professionals with practical AI-use examples to advance their knowledge in managing AI-related governance concerns, including ethical perspectives from data use and other technology-related issues.

There is an expectation that our major corporations will occasionally take a public stand on important social issues that affect their own stakeholders as well as the broader community. The expectation is not universal however. The Chartered Governance Institute has published this paper to assist governance professionals to help their companies navigate how they approach their corporate social responsibilities.