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UK directors’ duties in a changing climate and the net zero transition

Ellie Mulholland considers directors’ duties in the United Kingdom through a climate change perspective in an article, ‘UK directors’ duties in a changing climate and the net zero transition’, for the Oxford Business Law Blog. In the article, Mulholland identifies five key trends in this area: namely, mandatory climate reporting, the inclusion of climate change in financial statements, state targets, pressure for climate change plans and analyses, and ‘climate litigation’.