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Demand growing for UK due diligence law
19 April 2024Investors, corporates and public show support for legislation to require companies to address negative environmental and human rights impacts
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US Senators move to strike down SEC climate disclosure rule
18 April 2024Congressional Review Act resolution tabled in the Senate
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EFRAG sustainability TEG approves draft materiality assessment guidance
11 April 2024Including a new section on considerations for groups and subsidiaries
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Unravelling influence: Proxy votes on political spending disclosures
10 April 2024Shareholder resolutions request more disclosures on companies' lobbying activities and political donations
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Japan issues draft sustainability reporting standards
04 April 2024IFRS S1 and S2 incorporated, with additional jurisdiction-specific disclosures
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Wheels in motion: Australia's climate disclosure regime falling into place
28 March 2024Legislation introduced in Parliament, consultation on reporting standards now closed, and framework for assurance requirements issued
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Nigeria issues ISSB adoption roadmap
26 March 2024Reporting requirements to be phased in, with transitional reliefs, until 2030
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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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CSDDD, past present and future
21 March 2024Dominique Potier, French MP and rapporteur of the French due diligence law, talks to Corporate Disclosures of the context in which the CSDDD comes about, and the steps ahead
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US Court of Appeals pauses SEC climate rule
20 March 2024Energy companies' petition for administrative stay granted by circuit judges
