-
New world order for global tax
26 March 2024Work on the UN convention on international tax is underway, but where does this leave the OECD?
-
ISSB Standards architecture: blueprint shows SASB as building foundations for next development phase
25 March 2024Board members revealed the cornerstones of the ISSB's edifice at Frankfurt's March meeting. SASB Standards would serve as structural pillars underpinning both thematic and industry-based standards, as well as the implementation of S1 and S2
-
CSDDD, past present and future
21 March 2024Dominique Potier, French MP and rapporteur of the French due diligence law, talks to Corporate Disclosures of the context in which the CSDDD comes about, and the steps ahead
-
US Court of Appeals pauses SEC climate rule
20 March 2024Energy companies' petition for administrative stay granted by circuit judges
-
EU one step closer to Due Diligence Directive
19 March 2024Parliament Legal Affairs Committee approves renegotiated CSDDD text
-
Reporting under the US climate disclosure rule
19 March 2024And how it compares to reporting under the ISSB standards and California's legislation
-
EU member states approve CSDDD
15 March 2024Compromise reached with Italy and France, with requirements and scope watered down in final text
-
Sierra Club sues US SEC over climate disclosure rule
15 March 2024Environmental advocacy group claims watered-down regulation fails to protect investors
-
Canada building on the ISSB global baseline
14 March 2024Draft sustainability standards issued, with regulator set to consult on proposed rule to require disclosures later this year
-
Canada issues draft sustainability reporting standards
13 March 2024Two ISSB aligned standards released for consultation until 10 June
