Archive

UN committee agrees parameters for global tax framework

In vote hailed as 'historic moment' by civil society organisations

Nature Benchmark shows companies lagging on biodiversity disclosures

Assessment from the World Benchmarking Alliance finds poor performance on companies' disclosures of nature-related impacts and dependencies, and highlights lack of ESRS readiness amongst EU companies

'Room for improvement' on transition plan disclosures amongst UK companies

Deloitte survey of FTSE 100 listed companies finds

Shifting the needle on circularity strategy, from packaging to infrastructure

As You Sow's 2024 strategy for improving companies' recycling policies

Swiss parliament considers introducing 'Sustainable Enterprise' legal status for SMEs

Recognition would require GRI- or ESRS- 'like' reporting

Nike under investor pressure on supply chain due diligence

Two shareholder resolutions request that the company evaluate how it can better identify and address human rights-related risks through its supply chain

German government adopts draft CSRD transposition law

No 'gold plating' and no admission of independent assurance providers in draft text

ISSB looks to take driving interoperability seat with sector specific standards

As board ponders 'interoperability 2.0'

Investors worry of waves of modified sustainability assurance opinions

Webinar: recommendations for a CSRD-compliant double materiality assessment

Gemma Sancez Danes, member of EFRAG's sustainability reporting leadership team, outlines the key considerations for assessing sustainability-related impacts, risks and opportunities through a double materiality lens