Archive

Starbucks avoids first TNFD-related shareholder proposal of the US AGM season

US investors from the Interfaith Center on Corporate Responsibility (ICCR) also targeted Home Depot and International Paper

China proposes double materiality ESG reporting framework

No reference ISSB standards but proposed guidelines draw on "foreign disclosure systems" and best practice

Float like a butterfly sting like the BEES: can the ISSB learn from the Rumble in the Jungle?

As EFRAG seeks alignment with the TNFD framework, is the ISSB down for the count in the global sustainability reporting arena?

PwC: Double materiality assessment guide

Ropes & Gray: Highlights from EFRAG's materiality guidance

EFRAG issues draft ESRS guidance

EFRAG's guidance is coming, but is it practical?

European stakeholders call for simplicity in the ESRS implementation guidance on materiality assessments and value chain reporting

EFRAG and GRI MoU herald ESRS capacity building era

De Cambourg and Van der Enden tell Corporate Disclosures

"Don't obsess about the standards, use them," standards setters tell preparers

ISSB board member and EFRAG TEG chair urge for focus on commonalities rather than differences across the various reporting requirements

Comment: Better to reign in Hell than to serve in Heaven?

The material impact of caffein depravation