Archive

No double materiality without assessment, no assessment without double materiality

A look into Puma's prep-work for CSRD and top four tips for inexperienced companies

Teacher pension fund forcing the issue on disclosures

With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'

Uber releases 2023 climate report

California's climate disclosure laws gathering momentum

Corporate support and political optimism behind SB 253 and SB 261, but committees and lobby groups continue to push back against the climate disclosure legislation package

OECD developing mining due diligence handbook

Bristol Myers Squibb releases 2022 ESG report

Sustainit: Benefits of sustainability reporting for SMEs

Dynacor releases 2022 sustainability report

EFRAG's application guidance, help or hindrance?

Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue

Workiva: Executives and management disconnected on ESG disclosures diligence