With COP 26 drawing to a close, marketers across all sectors will be thinking about how sustainability affects their company and what they should be doing.

Arguably, we’ve never had such intense focus on sustainability. And while debate rages about the speed of action, we have seen good progress at COP26, with more than 100 world leaders promising to reverse deforestation and to cut methane emissions by 2030. 

But it is the new low carbon emission responsibility for big firms that will probably be uppermost in the minds of many marketers. Under new Treasury rules, most big UK companies will be forced to publish details, by 2023, of how they will move to low-carbon emissions, in line with the UK's 2050 net-zero target. Though not mandatory, the government has said the aim is to increase transparency and accountability, with plans submitted to an expert panel to ensure they are not just ‘spin’. 

Over the years, the responsibility for taking action on sustainability and reducing CO2 emissions has been passed between three groups: the public, businesses...