Archive

Is AI worth melting for or will it leave leaders on ice?

Webinar explores the ownership of a speech: its 'virtual' author or the person delivering it.

OECD launches corporate due diligence 'checkers'

Climate reporting with Chinese characteristics

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

Should investors be told of AI-written annual reports?

Exploring the gap between authorship and accountability

ECB concludes 2024-2025 climate and nature plan

US SEC to cut down qualitative disclosure requirements

Chair announces measures to revise Regulation S-K, starting with executive compensation disclosures

The Scope 2 revolt at the GHG Protocol

Experts flag concerns over proposal to update guidance on carbon accounting methodologies

OECD assesses prevalance of sustainability impacts in different sectors

UK Sustainability Reporting Standards set to be issued in February

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.