Archive

Due diligence on trial

US lawmakers seek reporting rules on Uyghur forced labour risks

Bill, introduced to House, would require disclosures on companies' links to Xinjiang and forced labour programmes in China

Bolstering EU shareholder rights

Views split as investor groups' respond to consultation on EU Shareholder Rights Directive

EFRAG sets out 2026 sustainability reporting priorities

One in five 2022 UK audit reform proposals have been implemented, CPIA finds

SE Advisory Services: Guide to New York climate disclosure bill

UK government adopts sustainability reporting standards

Final UK SRS mirror ISSB standards, with more flexibility on using the industry-based guidance and amendments to transitional reliefs

EU rubber stamps CSRD/CSDDD simplifications

Final Omnibus I text, approved by Council, will be published in official journal

European Commission responds to Ombudsman's findings

Climate reporting with Chinese characteristics

New disclosure standard broadly aligns with IFRS S2, while also maintaining double materiality and integrating policy priorities