Archive

  • 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

  • EU member states approve CSDDD

    15 March 2024

    Compromise reached with Italy and France, with requirements and scope watered down in final text

  • EU Council expected to vote on scaled-back due diligence law

    12 March 2024

    Scope and requirements reduced, as Belgium tries to win round France and Italy

  • Japan leads the charge for increased use of integrated reports by companies

    11 March 2024

    MS&AD risk report finds 1,017 Japanese companies publishing integrated reports in 2023

  • Legal pressure already mounting on US SEC's climate rule

    07 March 2024

    For both going too far, and for not going far enough

  • US SEC adopts watered-down climate disclosure rule

    06 March 2024

    With no Scope 3 requirements and a safe harbour from private liability

  • EU Council rejects CSDDD

    28 February 2024

    Triggering renegotiations with EU Parliament