Archive

Former SEC counsel predicts US disclosure rule for human capital

But political division could prove challenging for regulator once again

PwC guide on human capital reporting

MEPs to ensure information on companies' ownership remains accessible

CDP update on Diversity and Equity Initiative

UNCTAD conference: Sustainability infiltrates the whole accountancy profession

While new standards are welcomed, emerging economies fear they might not be fit for purpose for their market realities

Final changes to disability disclosure in ESRS S1

EFRAG SR Board accounts for legal restrictions on disability disclosures in own work force standard

EFRAG sustainability TEG reviews at definition of affected communities in ESRS social standards

A proposal to expand the definition to include affected people living at a distance from a company's operations and explicitly include indigenous peoples was debated by the TEG.

Santander Bank Polska passes audit into its customer service ethics

Social reporting by Islamic banks study

DIHR discussion paper on corporate respect for human rights