Here are the top business stories making the headlines in the morning newspapers.

Marriage of convenience for wind and wave?

Wave energy leaders in Scotland see offshore wind developers as potential infrastructure partners in their drive to harvest renewable power from the country's waters.

Energy Voice says the prospect of a wind/wave marriage of convenience emerged during Wave Energy Scotland's annual conference in Edinburgh.

Net Zero Minister Michael Matheson said he saw opportunities for wind and wave developments to co-locate their future offshore technologies.

Stating that the two sectors could benefit from a sharing of infrastructure and operational costs, the Minister also highlighted the potential for future output integration - thereby allowing wave and wind units to deliver energy at different times.

Simon Grey, CEO of AWS Ocean Energy, Inverness, who also addressed the conference, agreed with the vision of energy generation from wind and waves being harnessed together, although he added that a government-backed strategic plan for wave energy would be needed to make this happen.

Queen's Speech will have 38 bills

Prime Minister Boris Johnson has promised to get the country "back on track" as the UK Government unveils its plans for the year ahead in the Queen's Speech later today.

The BBC says the speech will announce 38 bills including laws aimed at easing the cost of living and boosting economic growth.

Ministers will also recommit to tougher penalties for protest groups, like Insulate Britain and Extinction Rebellion, who use disruptive tactics.

Labour said the Tories were not up to the challenge of growing the economy.

A spokesperson for the party said the Conservative Government had been responsible for low economic growth and high taxes.

Prince Charles will deliver the address to Parliament, after the Queen pulled out on Monday due to her mobility problems.

North Sea gas field to go ahead

Petrogas has said it will develop the Birgitta gas field in the UK North Sea "within the next three years" following a successful appraisal campaign.

The operator, headquartered in Oman, has completed its first operated well in the UK with the plugging and abandonment of the Birgitta East appraisal well.

Petrogas said the results were "in line or better than pre-drill expectations" - allowing it to proceed to the next stage of the gas discovery.

The Birgitta field lies around 125 miles east of Peterhead.

Previous estimates from the Geological Society of London have set out that the field could be expected to recover 50-100billion cubic feet of gas and 3-6million barrels of condensate.

Petrogas has not disclosed its own estimates, says Energy Voice.

Apple boss quits over return to the office

An Apple executive has quit the company in protest over the tech giant's demands that staff return to the office for three days a week.

Ian Goodfellow, Apple's director of machine learning, told staff on leaving that he disagreed with the company's insistence on staff returning to its Silicon Valley headquarters.

He is reported to have said: "I believe strongly that more flexibility would have been the best policy for my team."

The Telegraph says Apple staff must currently work at least one day a week in the office and, from May 23, they will be required to come into work on Monday, Tuesday and Thursday. Staff will be able to work from home or in the office on Wednesday and Friday and work remotely for four weeks a year.

The policy is stricter than many of those at US Silicon Valley firms such as Meta, Google and Twitter, where staff have been told they can work remotely permanently or have been given more flexibility over when they work in an office.

Tim Cook, Apple's chief executive, has said that video calls cannot replace the experience of working together.

Airlines criticised over environmental footprints

UK airlines have missed all climate targets set since 2000 except for one, a new report claims.

The aviation industry sets its own goals for cutting its environmental footprint.

A representative for the UK aviation industry said it was committed to significantly reducing its greenhouse gas emissions.

In 2018, air travel was responsible for 7% of the UK's greenhouse-gas emissions.

Possible, the charity behind the research, investigated the issue to find out whether airlines can be relied upon to tackle their role in causing emissions that lead to climate change.

"Companies set grand-sounding targets with a lot of fanfare and announcement. They talk about them for a couple of years - then the targets sink without trace, never to be seen again," Leo Murray from Possible told BBC News.

The research looked at environmental goals airlines have set themselves since 2000. Most of the targets focused on using greener fuels to power airplanes or making fuel more efficient.

EasyJet was the only company named in the research that was found to have met a target. It successfully reduced fuel burn per passenger kilometre by 3% by 2015, Possible says.

Latest on merger of drillers

The UK's Competition and Markets Authority (CMA) is considering whether there are "reasonable grounds" to approve the merger of Maersk Drilling and Noble Corp, following the proposed sell-off of several North Sea rigs.

The CMA opened an investigation into the £2.6billion deal in February, seeking to determine whether the deal would result in a "substantial lessening of competition" within the UK market for jack-up rigs.

Last month the regulator reported concerns that the combined businesses "would not face sufficient competition after the merger", and that this could lead to "higher prices and lower quality services" for oil and gas producers in the North Sea.

In response, the drilling contractors submitted "remedy" proposals, involving the sell-off of several jack-up assets owned by Noble in the region.

In an update yesterday, the CMA said there are "reasonable grounds" for believing that these proposals or a "modified version" of them, may enable the approval of the deal under the Enterprise Act 2002.

Energy Voice says the timing of the decision remains uncertain.

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