Archive

  • Hong Kong Exchange finalises climate reporting requirements

    23 April 2024

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

  • 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

  • ExxonMobil bites back at disclosure resolutions

    17 April 2024

    And rails against shareholder advocacy groups in proxy memo

  • EFRAG sustainability TEG approves draft materiality assessment guidance

    11 April 2024

    Including a new section on considerations for groups and subsidiaries

  • Unravelling influence: Proxy votes on political spending disclosures

    10 April 2024

    Shareholder resolutions request more disclosures on companies' lobbying activities and political donations

  • Monetising impacts, a useful but inexact science

    04 April 2024

    The benefits and challenges of converting outward impacts into financial value

  • 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?

  • 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

  • Reporting under the US climate disclosure rule

    19 March 2024

    And how it compares to reporting under the ISSB standards and California's legislation