Archive

Climate disclosures remain a work in progress, (various) 2024 studies find

Surveys find improvements in emissions reporting but weaknesses apparent in financial effects, scenario analysis and transition plan disclosures

Biodiversity and nature disclosures

Corporate Disclosures 2024 roundtable summary of discussion

KPMG handbook on climate risks in the financial statements

Implementing CSRD: where pragmatism meets compassion

Preparers feel the 'no pain, no gain' mantra

Pinsent Masons: Climate disclosure implications for UK universities

CARB consults on implementation of California climate disclosure requirements

Plan A: Understanding ESRS E1

New Zealand developing new proportionality measures for climate reporting requirements

Government seeks feedback on threshold and liabilities, whilst XRB proposes differential disclosures

Climate X whitepaper on ESRS E1 physical risks disclosures

One in two Canadian listed companies disclosing Scope 3 emissions, Tory's LLP study finds