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EU Parliament approves landmark due diligence law
24 April 2024As Rapporteur Lara Wolters delivers call to action on implementation and follow-up legislation
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Hong Kong Exchange finalises climate reporting requirements
23 April 2024IFRS S2 disclosure requirements to be phased in for listed companies from 2025
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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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ExxonMobil bites back at disclosure resolutions
17 April 2024And rails against shareholder advocacy groups in proxy memo
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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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Monetising impacts, a useful but inexact science
04 April 2024The benefits and challenges of converting outward impacts into financial value
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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