Archive

Due diligence on trial

A tale of two oil majors

It was the AGM of engagement, it was the AGM of omission

The lobbying push that failed, and perhaps never had a case

Can impact disclosures obscure financially material information?

US lawmakers seek reporting rules on Uyghur forced labour risks

Bill, introduced to House, would require disclosures on companies' links to Xinjiang and forced labour programmes in China

ISSB lets companies LEAP into nature risk reporting

Approving the reference of the TNFD framework in upcoming Practice Statement

ISSB overrules staff caution on nature scenario analysis

Aligning proposed requirements in upcoming practice statement with IFRS S2

How just is the transition? Quantifying the social effects of decarbonisation

Civil society groups issue daft framework for measuring the impacts of companies' climate transition plans on workers and communities

Bolstering EU shareholder rights

Views split as investor groups' respond to consultation on EU Shareholder Rights Directive

Companies told to own their tax story, before someone tells it for them

In Corporate Disclosures webinar on public country-by-country reporting

US SEC proposes shift to semi-annual reporting

Proposal would allow companies to submit reports twice a year through Form 10-S