As COP 29 talks gather momentum, Grant Thornton asked mid-sized businesses around the UK and globally how far down the road they are on sustainability reporting, setting relevant policy and the barriers to achieving the ambitious goals set by governments.

Only 43% of these crucial businesses have set defined targets on issues like net zero, climate change and resource scarcity, some of the building blocks of sustainability reporting, although they were slightly ahead on their green agenda than the global average of 39%, according to the findings of the latest Grant Thornton international business survey.