Archive

Separating the green from the greenwashing

Corporates, investors, regulators and policymakers discuss how to reduce the risks of including misleading information in sustainability reports

GRI scales up Brazil presence with new country lead

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

Democrats revive tax transparency efforts

Disclosure of Tax and Offshoring Act, introduced to Congress, would require full public country-by-reporting from US Multinationals

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 SEC abandons oversight of shareholder proposal exclusions

IFRS Foundation turns to central bankers for Trustees and IASB Chair roles

Steven Maijoor and Sam Woods to take up the roles in the coming months

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