The Covid-19 pandemic and the wars in Ukraine and Iran have reframed the issue of sustainability, which is now as much about sovereignty and economic security as it is about planetary health. Countries and companies that fail to recognise this have everything to lose in the coming years.
China has provided a clear regulatory signal. The opportunity now lies in translating that ambition into reporting that genuinely informs sustainable outcomes and drives climate action, in China and across global markets.
On 27 January, a landmark ruling on high-earning individuals and large corporations by Pakistan's newly-established Federal Constitutional Court provided a "powerful blueprint" in seeking an overhaul of the international tax system.