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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?
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US Court of Appeals pauses SEC climate rule
20 March 2024Energy companies' petition for administrative stay granted by circuit judges
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EU one step closer to Due Diligence Directive
19 March 2024Parliament Legal Affairs Committee approves renegotiated CSDDD text
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Reporting under the US climate disclosure rule
19 March 2024And how it compares to reporting under the ISSB standards and California's legislation
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EU member states approve CSDDD
15 March 2024Compromise reached with Italy and France, with requirements and scope watered down in final text
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EU Council expected to vote on scaled-back due diligence law
12 March 2024Scope and requirements reduced, as Belgium tries to win round France and Italy
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Japan leads the charge for increased use of integrated reports by companies
11 March 2024MS&AD risk report finds 1,017 Japanese companies publishing integrated reports in 2023
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Legal pressure already mounting on US SEC's climate rule
07 March 2024For both going too far, and for not going far enough
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US SEC adopts watered-down climate disclosure rule
06 March 2024With no Scope 3 requirements and a safe harbour from private liability
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EU Council rejects CSDDD
28 February 2024Triggering renegotiations with EU Parliament