Archive

California clarifies SB 253 rulemaking proposals

CARB consults on revised direct GHG emissions disclosure regulations, days after presenting proposals for introducing Scope 3 reporting and assurance reporting from 2027

South Korea to introduce mandatory sustainability disclosures in 2028

Regulator brings forward timetable for large listed companies, as it looks to insurers and other investors to fold the data into their own reporting

Corporate Disclosures joins the climate reporting dots at its 2026 Forum

IAASB: Applying materiality under ISSA 5000

EFRAG sends "signal" - SRB says non-EU companies should report global impacts

Draft EU sustainability standards for third-country groups approved for consultation, but concerns over proposed 'mixed approach' will be communicated to Commission

ICAEW and WBCSD issue buyer's guide to sustainability assurance

UK FRC consults on revised external expert requirements in audit standards

Expert tips for implementing public sector sustainability disclosures

Accountancy Europe responds to consultation on IAASB and IESBA workplans

ACCA: Recommendations for sustainability assurance in UK and China