Archive

Study: due diligence laws can strengthen voluntary standards, not weaken them

16-state coalition warns Big Four over climate disclosure commitments

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

WFW flags five common sustainability reporting mistakes

EY releases guidance on IFRS 20

EY Singapore makes case for 'continuous close' reporting cycles

Four new members appointed to IFRS Taxonomy Consultative Group

Sustainability resolutions on the wane

Fewer proposals gaining significant support at AGMs, with shareholder groups forced to adapt

Opportunity [reporting] beckons

The strategic benefits and practical challenges of disclosing sustainability-related opportunities

Data centre disclosures resurface at big tech AGMs

Alphabet, Meta and Amazon asked to report on how AI infrastructure will impact climate commitments