Archive

Climate reporting with Chinese characteristics

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

UK shelves audit reform bill

Department for Business and Trade scraps measures to establish a new regulator with expanded powers

UK GDSA: Addressing digital Scope 3 emissions

Climate reporting laws stand trial in California

Appeals Court hears arguments on whether GHG emissions and climate-related financial risk disclosures constitute commercial speech

Canada updates forced labour reporting guidance

UK Sustainability Reporting Standards set to be issued in February

Comment: Beyond mountains, more mountains

In recent weeks, declarations that the Omnibus has reached its final destination

Corporate Disclosures 2025 roundtables: Monitoring the volatile policy landscape for sustainability reporting

Summary of discussions

CSRD survives the Transatlantic "showdown"

Despite fierce US opposition, the EU has preserved the extraterritorial core of CSRD, albeit with a narrower scope. The debate now shifts from political resistance to practical implementation.

Warborn responds to complaint over alleged Omnibus conflict-of-interest