-
Teacher pension fund forcing the issue on disclosures
28 August 2023With over 2000 proxy votes this year against boards who do not meet its climate disclosure 'expectations'
-
California's climate disclosure laws gathering momentum
25 August 2023Corporate support and political optimism behind SB 253 and SB 261, but committees and lobby groups continue to push back against the climate disclosure legislation package
-
EFRAG's application guidance, help or hindrance?
24 August 2023Materiality and value chain documents helpful for first time adopters but lack immediate practical value for the biggest companies, SRB members argue
-
Puma's time trial on supply chain data
22 August 2023Sportswear giant is condensing its value chain sustainability reporting process into a year to prepare for ESRS reporting in 2025
-
AI 'superpowers' for sustainability teams
17 August 2023Companies increasingly using machine learning to help with reporting but concerns over AI remain a barrier to widespread adoption
-
ISSB agenda consultation reignites 'investors' need' debate
15 August 2023As stakeholders call for ISSB to broaden scope of materiality to include impact
-
Disclosing influence: Comparing political lobbying standards
10 August 2023ESRS disclosure requirement on lobbying falls between GRI and investor-led disclosure initiatives
-
Tackling US cybersecurity disclosures
07 August 2023Accountants skillsets mean they are well-placed to comply with the SEC's new disclosure requirements but internal processes, collaboration and education need to be strengthened
-
IAASB publishes sustainability assurance standard
02 August 2023Consultation open until December
-
A spotlight on Silicon Valley's Scope 3 emissions disclosures
01 August 2023How Amazon, Google and Apple approached Scope 3 disclosures and reporting on the usage of their products in their sustainability reports
