Archive

As climate disclosure requirements expand to private companies and LLPs

And compliance with CSRD and California laws

Concerns persist over costs and burdens of reporting for SMEs but civil society and trade unions warn of a lowering in ambition on the European Green Deal

SEC chair says regulator doesn't have authority to require value chain reporting after corporate pushback on Sope 3 disclosure requirements

With an option for voluntary reporting from next year

Developing implementation support and drafting the SME standards to be prioritised next year

Action, adaptability and executive engagements the three key considerations for those starting their transition plan disclosure journeys, according to Diageo and John Lewis

Audit firms are upskilling their staff on sustainability topics in preparation for the CSRD but learning these skills takes time

Corporates see the importance of limited assurance but hold concerns over the associated costs, burdens and uncertainty