Archive

CSDDD guidance consultation exposes old divides

Familiar fault lines between Washington and rights groups reemerges as Commission seeks views on guidelines

Shift launches explainer series on CSDDD implementation

EU Taxonomy: Accountants and standard-setters converge on scrapping OpEx metric, but split on how far to go

Responses to ESMA's technical advice consultation reveal broad support for narrowing the taxonomy's operating expenditure KPI, deep scepticism of non-binding Commission FAQs, and disagreement over how mixed groups should report

Sustainability disclosure is "still a mess" - reporting policy expert warns

Pressure from Washington, a paring-back of Europe's rules and unresolved questions over interoperability have left sustainability disclosure without a clear destination. A senior financial reporting policy expert argues the fix starts with a narrower question: what does this do to the financial statements?

US applies further pressure over EU sustainability rules

Government calls on EU policymakers to honour 2025 commitments and reduce CSDDD requirements for US businesses

Australia's regulatory reassurances

ASIC to focus on supporting companies in early years of mandatory reporting under AASB S2, as reporting and assurance requirements are phased in

Australian securities regulator reflects on first mandatory climate disclosure cycle

ASIC Commissioner Kate O'Rourke discusses early observations on the first year of reporting under Australia's ISSB-aligned requirements

The diversity dividend: Investors make financial case for workforce data

Study finds correlation between workforce diversity and financial performance amongst US-listed companies

Commission official flags legal grey areas as EFRAG consults on non-EU standards

European Commission legal officer notes practical challenges and uncertainties associated with the requirements for subsidiaries of non-EU companies to report in line with ESRS-40a

US agency votes to scrap workforce diversity reporting

Equal Employment Opportunity Commission proposes ending decades-old employee demographic filings