Archive

Taking action on biodiversity: Practicalities of a nature transition plan

Participants in the TNFD pilot scheme reflect on the benefits of developing business strategies to align with international biodiversity targets

Bank of America sets the scene for disclosure resolutions at US banking giants

Disclosures on lobbying, energy financing and animal welfare rejected - with Wells Fargo and Citigroup set to vote on similar proposals in the coming days

Bank of America issues disclosures on voluntary carbon offsets

Climate protest against BoA derails ISSB conference

And highlights breath of the challenge for ISSB to bridge the disconnect between corporate world and climate campaigners

IFRS symposium: ISSB puts water in its wine

As 'voluntary market adoption' takes centre stage in the face of the risk of fragmented mandatory adoption

Commission's ESRS adjustments fail to appease corporates

Companies praise European Commission for trimming down the standards but hold reservations over the reporting burden, the timeframe and the materiality assessment

Proposals for transition plan disclosures voted down at US banks' AGMs

Shareholders at Bank of America, Wells Fargo and Goldman Sachs voted against resolutions to disclose their plans for achieving net zero emissions targets

Bank of America: Cash versus accrual-basis accounting