Archive

Direction of travel on sustainability reporting clear, though puzzle still being pieced together

Kristina Wyatt, ex-SEC lawyer and chief sustainability officer at Persefoni, discusses sustainability reporting from California to the US SEC, and from the ISSB to EFRAG

Investors call for AI transparency at US entertainment companies

Shareholders to vote on an AI transparency report at Paramount, after similar proposals at Apple and Disney received widespread support

Senate Committee greenlights Australian climate disclosure legislation

Following inquiry into proposed mandatory reporting framework

FTI Consulting: Implications of US climate rule for real estate companies

KPMG: Preparing internal controls for US climate disclosure regulation

Institute of Internal Auditors: Implications of US climate disclosure rule

'A running start' on human capital disclosures

ISSB urged to build on SASB and other investor initiatives and standards, as it begins its research project on workforce-related risks and opportunities

Schneider Electric: Navigating US climate disclosure rule

Australian regulator to deliver climate reporting guidance

Hong Kong Exchange finalises climate reporting requirements

IFRS S2 disclosure requirements to be phased in for listed companies from 2025