Archive

  • Demand growing for UK due diligence law

    19 April 2024

    Investors, corporates and public show support for legislation to require companies to address negative environmental and human rights impacts

  • US Senators move to strike down SEC climate disclosure rule

    18 April 2024

    Congressional Review Act resolution tabled in the Senate

  • EFRAG sustainability TEG approves draft materiality assessment guidance

    11 April 2024

    Including a new section on considerations for groups and subsidiaries

  • Japan issues draft sustainability reporting standards

    04 April 2024

    IFRS S1 and S2 incorporated, with additional jurisdiction-specific disclosures

  • Wheels in motion: Australia's climate disclosure regime falling into place

    28 March 2024

    Legislation introduced in Parliament, consultation on reporting standards now closed, and framework for assurance requirements issued

  • Nigeria issues ISSB adoption roadmap

    26 March 2024

    Reporting requirements to be phased in, with transitional reliefs, until 2030

  • New world order for global tax

    26 March 2024

    Work on the UN convention on international tax is underway, but where does this leave the OECD?

  • CSDDD, past present and future

    21 March 2024

    Dominique 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 2024

    Energy companies' petition for administrative stay granted by circuit judges

  • EU one step closer to Due Diligence Directive

    19 March 2024

    Parliament Legal Affairs Committee approves renegotiated CSDDD text