Welcome to the Natura Spira Blog. Sharing our thoughts on the latest developments in sustainability.
The Global Risks Report 2026: What It Reveals About Climate Risks
The Global Risks Report 2026 shows that while short-term risks are dominated by geopolitical and economic volatility, and rapid technological change, climate risks rise to the top over the longer term. The problem is not awareness, but a failure to prioritise long-term resilience.
The Rising Price Of Progress: Can We Still Achieve The UN SDGs by 2030?
With five years left until 2030, the UN SDGs face their most serious test yet—not of vision, but of funding, political will and global coordination.
Sustainability Disclosures: Testing Section 463 of the Companies Act 2006
Section 463 of the Companies Act has long served as a safeguard against misleading reporting. But sustainability disclosures present different challenges: they are forward-looking, complex, and evolving — unlike the financial information Section 463 was designed to cover. Will Section 463 suffice for evolving sustainability disclosures — or will it need to evolve?
Reporting, Planning, Assurance: The UK’s Sustainability Overhaul In Three Acts
On 25 June 2025, the UK Government launched three landmark consultations that could redefine the way businesses report, plan, and assure their sustainability performance. This marks a critical step ushering in a new era for UK sustainable reporting.
ISSB’s IFRS S2 Exposure Draft: A Closer Look At Greenhouse Gas Emissions
The International Sustainability Standards Board (ISSB) recently released an Exposure Draft on targeted amendments to IFRS S2, focused on Greenhouse Gas (GHG) Emissions Disclosures. It serves as a reminder that climate-related financial disclosures are still in their infancy, and that the young IFRS S2 standard will inevitably evolve over time as markets begin to implement it.
Sharon Livingstone
FCCA FRSA PIEMA
Welcome To The Natura Spira Blog!
Here we explore the fascinating world of sustainability, covering a wide range of topics, emerging trends, challenges, and success stories. Our aim is to share knowledge, inspire informed decisions, and encourage actionable steps towards a more sustainable future.
Our founder, Sharon Livingstone, brings a unique perspective that bridges traditionally separate career paths. With over a decade of corporate experience as a qualified accountant, her passion for sustainability led her to become a certified sustainability practitioner.
Sharon draws on her diverse expertise to help clients implement effective sustainability strategies and thrive as responsible businesses. A respected voice across business, accountancy and sustainability, she regularly shares her insights through guest authorships and speaking engagements at industry events.
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