Published on July 13, 2026
Written by Krutika Sharma
About a 7 minute read
Among larger organizations in assurance-heavy jurisdictions, the CFO has become a central figure in sustainability disclosure in a way that would have seemed unlikely five years ago. The shift is not organizational politics. It is the direct result of regulations that have changed what reporting structurally requires, and by extension, who is best positioned to build it.
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