Archive

Democrats seek Sope 3 disclosure guidance law

Legislation introduced to require EPA to issue additional guidelines on indirect emissions

US SEC urged to introduce tax transparency rule

Investors call for mandatory public country-by-country reporting for listed US companies

Challenges remain as EFRAG readies draft oil and gas standard

Companies and board members raise concerns that sector-specific standard will be too granular and not adequately aligned with international standards and frameworks

Republicans pile legal pressure on SEC over climate rule

As business groups lay out legal arguments against the regulator

Republicans move to block funding for SEC climate rule

House Appropriations Committee proposes spending bill which prohibits funding for the regulator's climate-related disclosure bill

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

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